At the end of the current year, the accounts receivable account has a debit balance of $$1,282,000$ and the net sales for the year total $$16,912,000.$

a$)$ The allowance account before adjustments has a debit balance of $$4,900.$ Bad debt expense is estimated at $(1)/(2)$ of $1\%$ of sales. Determine the amount of the estimated bad debt expense.