Dan Corp. reports the following ledger balances at $\frac{1}{1}\frac{?}{x4}$ related to its trade accounts receivable.

Dan Corp. recorded credit sales revenue of $$1,450,000$ during the year.

The company collected cash from its outstanding credit customers in the amount of $$1,210,000.$$$13,000$ of customer accounts were written off

during the year after they were determined to be in default. A single account in the amount of $$2,000$ that was written off in the prior year was

reinstated when the customer notified Dan Corp. it could pay. The customer paid the $$2,000$ settling their account $($this $$2,000$ is not included in

the $$1,210,000$ indicated above$).$

The company also allows returns associated with merchandise sold on credit. The company estimates sales returns for a given year at $2\%$ of its

sales for the period. During the year, $$10,000$ of returns were made by customers.

To adjust for potential bad debt expense, the company uses the following aging schedule:

Calculate the amount of bad debt expense that would be recognized using the aging schedule above.