( 2 points) On January 1, 2023, a company had a balance of $9,000 in the Allowance for Doubtful Accounts. Based on past experience, 3% of the company's accounts receivable have been uncollectible. During 2023, the company wrote off $5,000 of uncollectible accounts and collected $2,000 of accounts written off as uncollectible in previous years. Ending Accounts Receivable is $400,000. How much is bad debt expense for 2023 ? Write your final answer here