Based on its past collection experience, Ace Company provides for bad debts at the rate of 2 percent of net credit sales. On January 1, 2020, the allowance for doubtful accounts credit balance was 10,000. During 2020, Ace wrote off 18,000 of uncollectible receivables and recovered 5,000 on accounts written off in prior years. If net credit sales for 2020 totaled 1,000,000, the doubtful accounts expense for 2020 should be