Clark Company estimated the net realizable value of its accounts receivable as of December 31, 2019, to be $182,000, based on an aging schedule of accounts receivable. Clark has also provided the following information:

• The accounts receivable balance on December 31, 2019 was $195,400.
• Uncollectible accounts receivable written off during 2019 totaled $13,700.
• The allowance for doubtful accounts balance on January 1, 2019 was $18,400.

How much is Clark's 2019 bad debt expense?