A company uses the percent of sales method to determine its bad debts expense. At the end of the current year, the company's unadjusted trial balance reported the following selected amounts:

Accounts receivable	$ 354,000 debit
Allowance for uncollectible accounts	610 credit
Net sales	799,000 credit

All sales are made on credit. Based on past experience, the company estimates that 0.3% of credit sales are uncollectible. What amount should be debited to Bad Debts Expense when the year-end adjusting entry is prepared?