Castle Company provides estimates for its uncollectible accounts. The allowance for uncollectible accounts had a credit balance of $17,530 at the beginning of 2021 and a $22,910 credit balance at the end of 2021 (after adjusting entries). If the direct write-off method had been used to account for uncollectible accounts (bad debt expense equals actual write-offs), the income statement for 2021 would have included bad debt expense of $17,600 and revenue of $2,700 from the collection of previously written off bad debts. Required:

Determine bad debt expense for 2021 according to the allowance method.