The following information is from the 2019 records of Albert Book Shop:
Accounts receivable, December 31, 2019$46,000 (debit)
Allowance for Bad Debts, December 31, 2019 prior to adjustment1,700 (debit)
Net credit sales for 2019178,000
Accounts are written off as uncollectible during 201917,000
Cash sales during 201927,500
Bad debt expense is estimated by the agingminus−of minus−receivables method. Management estimates that $5,000 of accounts receivable will be uncollectible. Calculate the number of bad debts expense for 2019.