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As of January 1,2021,Breyer Co.had a credit balance of$524,000 in its allowance for uncollectible accounts.Based on experience,1% of Breyer's gross accounts receivable have been uncollectible.During

As of January 1,2021,Breyer Co.had a credit balance of$524,000 in its allowance for uncollectible accounts.Based on experience,1% of Breyer's gross accounts receivable have been uncollectible.During 2021,Breyer wrote off$654,000 of accounts receivable.Breyer's gross accounts receivable as December 31,2021 is$18,200,000. How much bad debt expense should Breyer record for 2021?

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