Casida Company uses the aging approach to estimate bad debt expense the ending balance of each account receivable is aged on the basis of three time periods as follows: not yet due, $17, 100. up to 120 days past due $5, 600, and more than 120 days past due. $2 600 Experience has shown that for each age group, the average loss rate on the amount of the receivables at year-end due to uncollectibility is 2 percent 14 percent, and 35 percent, respectively. At the end of the current year, the Allowance for Doubtful Accounts balance is $700 (credit) before the end-of-period adjusting entry is made. What amount should be recorded as Bad Debt Expense for the current year? (Enter your answers as a whole percentage (i.e.,0.12 should be entered as 12).)