At January 1, 2028, R5e-y1Q Company reported an allowance for bad debts with a $46,900 credit balance. During 2028, R5e-y1Q Company wrote-off as uncollectible accounts receivable totaling $53,710. At December 31, 2028, R5e-y1Q Company prepared the following aging schedule: Accounts Receivable % Uncollectible not past due $188,300 2% 1-50 days past due $129,200 7% 51-100 days past due $117,900 16% 101-150 days past due $114,700 23% over 150 days past due $102,450 60% Calculate the amount of bad debt expense recorded by R5e-y1Q Company for 2028.