As of December 31, 2018, Amy Jo's Appliances had unadjusted normal account balances in accounts receivable of $313,000 and $900 in the allowance for uncollectible accounts, following 2018 write-offs of $6510 in bad debts. An analysis of Amy Jo's December 31, 2018, accounts receivable suggests that the allowance for uncollectible accounts should be 4% of accounts receivable. Bad debt expense for 2018 should be: