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

• Cash sales, $155,000
• Credit sales, $455,000
• Selling and administrative expenses, $115,000
• Sales returns and allowances, $35,000
• Gross profit, $495,000
• Accounts receivable, $155,000
• Sales discounts, $19,000
• Allowance for doubtful accounts credit balance, $1,700

Flyer prepares an aging of accounts receivable and the result shows that 5% of accounts receivable is estimated to be uncollectible. How much is bad debt expense?