At December $31,$ Amy Jo's Appliances had account balances in Accounts Receivable of $$306,000$ and in Allowance for Uncollectible Accounts of $$540$

$($credit$)$ before adjustment. An analysis of Amy Jo's December $31$ accounts receivable suggests that the allowance for uncollectible accounts should be

$4\%$ of accounts receivable. Bad debt expense for the year should be: Sd