At the beginning of 2018, Uptown Travel, Inc. has the following account balances: Accounts receivable S45,000 (Debit) Allowance for Bad Debts $8,000 (Credit) During the year, credit sales were $830,000. Cash collected on credit sales was $760,000, and $17,000 was written off. Uptown uses the aging -of receivables method to record bad debts expense. The amount estimated as uncollectible was $27.000. The amount of Bad Debts Expense for 2018 is