As of December 31, 2020. Gill Co. reported accounts receivable of $222,000 and on allowance for uncollectible accounts of $8.900. During 2021 accounts receivable increased by $22.900. (that change includes $7.250 of bad debts that were written of). An analysis of Gill Co'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