Brown Cow Dairy uses the aging approach to estimate bad debt expense. The balance of each account receivable is aged on the basis of three time periods as follows: (1) not yet due, $25,100; (2) up to 120 days past due, $10,100; and (3) more than 120 days past due, $5,100. Experience has shown that, for each age group, the average bad debt rates on the receivables at year-end due to uncollectibility are (1) 2 percent, (2) 11 percent, and (3) 35 percent, respectively. At December 31, 2014 (end of the current year), the allowance for doubtful accounts balance was $610 (credit) before the end-of-period adjusting entry was made.

Required:

What amount should be recorded as bad debt expense for the current year?