Beginning accounts receivable 170,000 Beginning allowance for doubtful accounts 5,950 Sales 2,256,000 Collections on account 1,949,000 Accounts written off 10,650 Collections of accounts previously written off 3,620 Current balance of bad debt expense 0 Uncollectible accounts as a percentage of receivables 3% The accountant for Company A generated the above information. Using the balance sheet approach, what is the ending balance of bad debt expense for the year?