Castle Company provides estimates for its uncollectible accounts. The allowance for uncollectible accounts had a credit balance of $17,430 at the beginning of 2024 and a $22,710 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 $17,400 and revenue of $2,500 from the collection of previously written off bad debts. Required: Determine bad debt expense for 2024 according to the allowance method