Assume the Murtha Company reported the following adjusted account balances at year- end. 2016 2015 $1,590,200 $1,240,920 Accounts Receivable Allowance for Doubtful Accounts (82,000) (67300) Accounts Receivable, Net $1,508,200 $1,173,620 Assume the company recorded no write-offs or recoveries during 2016. What was the amount of Bad Debt Expense reported in 2016