As of December 31, 2016, Amy Jo's Appliances had unadjusted account balances in accounts receivable of $312,000 and $970 in the allowance for uncollectible accounts, following 2016 write-offs of $6,540 in bad debts. An analysis of Amy Jo's December 31, 2016, accounts receivable suggests that the allowance for uncollectible accounts should be 3% of accounts receivable. Bad debt expense for 2016 should be