At January 1, 2024, Betty DeRose, Inc. had an allowance for bad debts with a $6,200 credit balance. During 2024, Betty wrote-off as uncollectible accounts receivable in the amount of $8,100. Betty prepared the following aging schedule at December 31, 2024: Accounts Receivable % Uncollectible not past due $100,000 2% 1-22 days past due 40,000 5% 23-44 days past due 20,000 18% 45-66 days past due 10,000 25% over 66 days past due 8,000 40% Calculate the amount of bad debt expense recorded by Betty DeRose for 2024