ABC Corp, as of December 31, 2021, had the debit balance of $311,000 in gross accounts receivable and the credit balance of $970 in the allowance for uncollectible receivables. An analysis of ABC Corp’s December 31, 2021 accounts receivable suggests that the allowance for uncollectible accounts should be 2% of gross accounts receivable. Bad debt expense for 2021 should be _________________________. ?(Please round your answer to 2 decimal places.)