At the beginning of the year, Spiceland reported accounts receivable of $350,000 and an allowance for uncollectible accounts of $25,000. During the year, sales on account totaled $440,000, collections totaled $360,000, and $30,000 of bad debts were written off. At the end of the fiscal year, it is suggested that the allowance for uncollectible accounts should be 5% of accounts receivable. Bad debt expense for the year would be?

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