he following information is from the $2026$ records of Albert Book$$ Shop:

Accounts$$ receivable, December$31,2026$

$ $40$ comma $000($debit$)$

Allowance for Bad$$ Debts, December$31,2026,$ prior to adjustment

$2$ comma $000($debit$)$

Net credit sales for $2026$

$179$ comma $000$

Accounts written off as uncollectible during $2026$

$16$ comma $000$

Cash sales during $2026$

$27$ comma $500$

Bad Debts Expense is estimated by the agingminusofminusreceivables method. Management estimates that $ $5$ comma $100$ of accounts receivable will be uncollectible. Calculate the amount of Bad Debts Expense for $2026.$