2) A newly created design business, Kyoto Art, is finishing its first year of operations. During the year, credit sales were $45,000 and collections of credit sales were $33,000. One account for $675 was written off. Kyoto Art uses the aging-of-receivables method to account for bad debts expense. It has estimated $200 as uncollectible at year-end. The amount of the Bad Debts Expense for the first year of operations is $