In the balance sheet at the end of its first year of operations, Dinty Inc. reported an allowance for uncollectible accounts of $82,200. During the year, Dinty wrote off $31,900 of accounts receivable it had attempted to collect and failed. Credit sales for the year were $2,250,000, and cash collections from credit customers totaled $1,830,000.

What bad debt expense would Dinty report in its first-year income statement?