A series of unrelated situations follow for several companies that use ASPE: $($a$)$ Windsor Inc's unadjusted trial balance at December $31,2023,$ included the following accounts: Debit $$7,100$ Credit Allowance for doubtful accounts Sales revenue Sales returns and allowances Sales discounts $$2\mathrm{.}005,00060,6003,800$ Windsor estimates its bad debt expense to be $2\mathrm{.}0\%$ of net sales. Determine its bad debt expense for $2023.$ Bad debt expense