32 what is the answer?

At year end, Chief Company has a balance of $27,000 in accounts receivable of which $2,700 is more than 30 days overdue. Chief has a credit balance of $280 in the allowance for doubtful accounts before any year-end adjustments. Chief estimates that 2.0% of current accounts and 12% of accounts over thirty day are uncollectable. How much is bad debt expense