8. At the beginning of 2017, Smoothie Town, Inc. has the following account balances: Accounts receivable $40,000 (Debit) Allowance for Bad Debts $6,000 (Credit) During the year, credit sales were $820,000. Cash collected on credit sales was $750,000, and $15,000 was written off. Smoothie Town uses the aging-of-receivables method to record bad debts expense. The amount estimated as uncollectible was $28,000. The amount of Bad Debts Expense for 2017 is