At December 31, 2020, before any year-end adjustments, the Accounts Receivable balance of Electrified Auto Ltd. is $1306000. The companys Allowance for Uncollectible Accounts has a $7,500 credit balance. Electrified Auto Ltd. prepares the following aging schedule for its accounts receivable:

Total Balance	0-30 Days	31-60 Days	61-90 Days	Over 90 Days
$1306000	$673000	$491000	$108000	$34000
Estimated uncollectible	0.5%	1.0%	15%	40%

Required:

Calculate the amount of the bad debt expense that should be recorded at year-end? Hint: this is a 2 step process to calculate. The use of a t-account may be helpful. Round your answer to the nearest dollar.