Crane Co. uses the percentage-of-receivables basis to record bad debt expense. It estimates that 2% of accounts receivable will become uncollectible. Accounts receivable are $535,000 at the end of the year, and the allowance for doubtful accounts has a credit balance of $2,250.

If the allowance for doubtful accounts had a debit balance of $790 instead of a credit balance of $2,250, determine the amount to be reported for bad debt expense.