Davis Corporation had a $1/1/17$ balance in the Allowance for Doubtful Accounts of $$20,000.$ During $2017,$ it wrote off $$14,400$ of accounts and collected $$4,200$ on accounts previously written off. The balance in Accounts Receivable was $$400,000$ at $1/1$ and $$480,00$ at $12/31.$ At $12/31/17,$ Davis estimates that $5\%$ of accounts receivable will prove to be uncollectible. What is the Bad Debt Expense for $2017?$ The answer key given to me says $$14,200,$ but I am unable to get to that answer.