At year-end, the CFO asks you to review the Accounts Receivables to determine if any customer accounts should be written off as uncollectible. Based on your review, you determine that the Account Receivable from Shift, Co. has been past due for over 18 months, and Shift recently declared bankruptcy. The CFO instructs you to write off the account balance of $18,450. Directly following this action, you can now record bad debt expense, estimated to be 5% of ending Accounts Receivable. (Round to the nearest whole dollar.)