Coronado Industries had a 1/1/20 balance in the Allowance for Doubtful Accounts of $32500. During 2020, it wrote off $21700 of accounts and collected $6150 on accounts previously written off. The balance in Accounts Receivable was $620000 at 1/1 and $730000 at 12/31. At 12/31/20, Coronado estimates that 7% of accounts receivable will prove to be uncollectible. What is Bad Debt Expense for 2020?