Grill Company had the following data available for 2015 (before making any adjustments): Accounts receivable, 12/31/15 $343,000 (Dr.) Allowance for doubtful accounts, 12/31/15 3,800 (Cr.) Net credit sales, 2015 829,000 (Cr.) Accounts written off during 2015 21,000 Grill expects that it will not be able to collect 8% of the balance in accounts receivable at year-end. What will be the bad debt expense recorded for 2015?