Cardinals Corporation had a 1/1/14 balance in the Allowance for Doubtful Accounts of

$20,000. During 2014, it wrote off $14,000 of accounts and collected $4,100 on accounts

previously written off. The balance in Accounts Receivable was $400,000 at 1/1 and

$480,000 at 12/31. At 12/31/14, Cardinals Corporation estimates that 6% of accounts

receivable will prove to be uncollectible. What is Bad Debt Expense for 2014?