A company ends Year Three with accounts receivable of $300,000, an allowance for doubtful accounts of $15,000, sales of $900,000, and bad debt expense of $27,000. In Year Four, sales of $1 million more are made. Cash collections are $800,000, and an additional $13,000 in receivables are written off as uncollectible. The company always estimates that 4 percent of its ending accounts receivable will prove to be bad. On December 31, Year Four, company officials find $6,000 in receivables that will be uncollectible and writes it off prior to the bad debt expense entry. What is the amount of bad debt expense reported on the income statement for Year Four?