At 30 June 2016, the accounts of keystone Ltd include 'Accounts Receivable' as $263402 and 'Allowance for doubtful debts' as $3793. During the current financial year (1 July 2016 30 June 2017), Keystone Ltd has written off accounts receivable from Rain Ltd in the amount of $4817 as uncollectable. On 30 June 2017, Keystone Ltd recorded bad debt expense based on the ageing of accounts receivable as the table below: Age of accounts Accounts receivable 1-30 days 31-60 61-90 Over 90 $264567 days $106194 $78858 days days $48218 $31297 Estimated % 0.3% 5% 15% 20% uncollectable The journals that record the transactions related to Accounts Receivable are as follows: Dr Allowance for doubtful debts $4817 Cr Accounts receivable - Rain Ltd $4817 Dr Bad debts expense $X Cr Allowance for doubtful debts $X Type in the value of X in the answer space below: