Dr. (e) The December 31, 2020 trial balance before adjustment of Shamrock, Inc. shows the following balances: Cr. Accounts receivable $102,700 Allowance for doubtful accounts 1,980 Sales revenue (all on credit) $690,000 Sales returns and allowances 30,500 If doubtful accounts are 4% of accounts receivable, what is the bad debt expense amount to be reported for 2020