Casilda 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: (1) not yet due, $17,400, (2) up to 120 days past due, $5,700, and (3) more than 120 days past due, \$4,100. 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 (1) 2 percent, (2) 13 percent, and (3) 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. Required: 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).)