Delgado Corporation had a 1/1/15 balance in the Allowance for Doubtful Accounts of $20,000. The balance in Accounts Receivable was $400,000 at 1/1 and $480,000 at 12/31. During 2015, it wrote off $14,400 of accounts and collected $4,200 on accounts previously written off. At 12/31/15, Delgado estimates that 5% of accounts receivable will prove to be uncollectible.

Required:

Prepare the journal entry for the year-end adjustment to the Allowance for Doubtful Accounts.

(c) What is Bad Debt Expense for 2015? __________