ABC. had accounts receivable of $271,500 (including $230,000 due in 1 month, $35,000 due in 3 months, and $6,500 past due) at the end of September 2021. It estimated that uncollectible amounts are expected to be 3% of outstanding accounts receivable due in 1 month, 5% of those due in 3 months, and 30% of those past due.

The allowance for doubtful accounts had a balance of of $6,500 (credit) at the beginning of the month and $600 were written off during the month.

What is the amount of bad debt expense to be recorded at the end of the month?