Dunia Baru Berhad 1 January 2019 balance in the Allowance for Doubtful Accounts of RM10,000. During 2019, it wrote off RM7,200 of accounts and collected RM2,100 on accounts previously written off. The balance in Accounts Receivable was RM200,000 at 1 January and RM240,000 at 31 December. At 31 December 2019, Dunia Baru Berhad estimates that 5% of accounts receivable will prove to be uncollectible. How much is Bad Debt Expense for 2019?