Flyer Company has provided the following information prior to any year-end bad debt

adjustment:

Cash sales, $169,000

Credit sales, $469,000

Selling and administrative expenses, $129,000

Sales returns and allowances, $49,000

Gross profit, $509,000

Accounts receivable, $295,000

Sales discounts, $33,000

Allowance for doubtful accounts credit balance, $3,100

Flyer prepares an

aging

of accounts receivable and the result shows that 3% of accounts

receivable is estimated to be uncollectible. How much is

bad debt expense