Dortmund Stockyard reports $569,671 in credit sales for 2018 and $557,666 in 2019. It has a $435,144 accounts receivable balance at the end of 2018, and $443,720 at the end of 2019. Dortmund uses the balance sheet method to record bad debt estimation at 6% during 2018. To manage earnings more favorably, Dortmund changes bad debt estimation to the income statement method at 7% during 2019. Determine the bad debt estimation for 2018. Round to the nearest whole dollar, no decimal places.