As of December 31, 2015, Gill Co. reported accounts receivable of $235,000 and an allowance for uncollectible accounts of $8.900. During 2016, accounts receivable increased by $22,400, including $7,550 in bad debts that were written off. An analysis of Gill Co.'s December 31, 2016, accounts receivable suggests that the allowance for uncollectible accounts should be 3% of accounts receivable. Bad debt expense for 2016 would be