At the beginning of the year, a company had $80,000 in its allowance for doubtful accounts and $9,000,000 in accounts receivable. During the year they had $23,000,000 in credit sales. By the end of the year, they had $9,700,000 in accounts receivable and believed they would not collect $92,000 of it. Assuming there were no write offs or other items to impact the allowance for doubtful accounts, what would bad debt expense be for the current year?