flyer Company has provided the following information for 2016:

1) The allowance for doubtful accounts balance at the beginning of the year was $4,000 (credit balance).

2) The allowance for doubtful accounts balance at the end of the year (after adjusting entries) was $3,500 (credit balance).

3) Accounts receivable written-off as uncollectible during 2016 amounted to $3,500.

How much bad debt expense did Flyer Company record in 2016? Do not use decimals or dollar signs.