Castle Company provides estimates for its uncollectible accounts. The allowance for uncollectible accounts had a credit balance of $$17,580$ at the beginning of $2024$ and a $$23,010$ credit balance at the end of $2024($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 $2024$ would have included bad debt expense of $$17,700$ and revenue of $$2,800$ from the collection of previously written off bad debts.

Required:

Determine bad debt expense for $2024$ according to the allowance method.

Bad debt expense for the year $2024$