As of December $31,2020,$ Gill Co$.$ reported accounts receivable of $$225,000$ and an allowance for uncollectible accounts of $$8,700.$ During $2021,$ accounts receivable increased by $$22,300,($that change includes $$7,450$ of bad debts that were written off$).$ An analysis of Gill Co$.\text{'}$s December $31,2021,$ accounts receivable suggests that the allowance for uncollectible accounts should be $4\%$ of accounts receivable. Bad debt expense for $2021$ would be: