Cougar Corp has provided the following information for 2017 (prior to any year-end bad debt adjustment):

-Total Credit Sales: $450,000

-Accounts receivable, Ending balance for 2017: $120,000

-Allowance for doubtful accounts, existing balance: $200 (debit balance)

Cougar Corp estimates bad debt expense as 10% of accounts receivable. How much bad debt expense should Cougar Corp record in 2017? Do not use decimals or dollar signs.