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Chez Fred Bakery estimates the allowance for uncollectible accounts at 5 % of the ending balance of accounts receivable. Chez started 2 0 2 3

Chez Fred Bakery estimates the allowance for uncollectible accounts at 5% of the ending balance of accounts receivable. Chez started 2023 with $100,000 in accounts receivable and $6,000 in allowance for uncollectibles. During 2023, Chez Fred's credit sales and collections were $125,000 and $131,000, respectively and $5,000 in accounts receivable were written off during 2023. Bad debt expense for 2023 is:

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