As of December 31, 2018, Amy Jo's Appliances had unadjusted account balances in accounts receivable of $314,000 and $1,020 in the allowance for uncollectible accounts, following 2018 write-offs of $6,380 in bad debts. An analysis of Amy Jo's December 31, 2018, accounts receivable suggests that the allowance for uncollectible accounts should be 1% of accounts receivable. Bad debt expense for 2018 should be: