Belevieu Inc. unadjusted trial balance at December 31, 2017, included the following accounts:

		Debit		Credit
Allowance for doubtful accounts		$8,700
Sales revenue				$1,977,500
Sales returns and allowances		59,600
Sales discounts		4,220

Belevieu Inc. estimates its bad debt expense to be 2.0% of net sales. Determine its bad debt expense for 2017. (Round answer to 0 decimal places, e.g. 84,563.)

Bad debt expense: $