how much is bad debt expense?

Flyer Company has provided the following information prior to any year-end bad debt adjustment: . Cash sales, $153,000 Credit sales, $453,000 Selling and administrative expenses, $113,000 Sales returns and allowances, $33,000 Gross profit, $493,000 Accounts receivable, $140,000 Sales discounts, $17,000 Allowance for doubtful accounts credit balance, $1,500 . 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