As of December 31, 2020, Gill Co. reported accounts receivable of $228,000 and an allowance for uncollectible accounts of $8,500. During 2021, accounts receivable increased by $23,200, (that change includes $7,700 of bad debts that were written off). An analysis of Gill Co.'s December 31, 2021, accounts receivable suggests that the allowance for uncollectible accounts should be 3% of accounts receivable. Bad debt expense for 2021 would be: