As of December 31, 2022, Mirror Ball Corp. had unadjusted account balances in accounts receivable of $311,000 and $970 in the allowance for uncollectible accounts, following 2022 write-offs of $6,450 in bad debts. An analysis of Mirror Ball Corp's December 31, 2022, accounts receivable suggests that the allowance for uncollectible accounts should be 2% of accounts receivable. Bad debt expense for 2022 should be: