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 $ $363,000$ debit

Allowance for uncollectible accounts $580$ debit

Net Sales $808,000$ credit

All sales are made on credit. Based on past experience, the company estimates that $0\mathrm{.}6\%$ of net sales are uncollectible. What amount should be debited to Bad Debts Expense when the year$-$end adjusting entry is prepared?