ABC Company begins a new accounting period each month.

ABC Company began operations January $1,$ Year $1.$ In January, ABC Company had $$10,000$ cash sales, $$15,000$ sales on account and collected $$3,000$ on account.

During February, ABC Company had $$25,000$ cash sales, $$32,000$ sales on account and collected $$21,000$ on account.

ABC Company estimates delinquent accounts using the Percent of Receivables method. ABC Company estimates Bad Debt Expense to be $10\%$

What is ABC Company's Bad Debt Expense for February? $*$