Eddy Corporation uses the percentage of receivables method for estimating bad debts. Below is the accounts receivable aging schedule at 12/31/16: Status Amount Percentage Uncollectible Current $20,000 2 5,000 3 1-30 days past due 31-60 days past due Over 60 days past due 2,000 4 3,000 5 I On 1/1/16, the credit balance in the allowance for bad debts was $610. Accounts totaling $450 were written off during 2016. Bad debts expense for 2016 is