Information on Carla Vista Company for 2024 follows: Total net credit sales $840,000 Accounts receivable at December 31 336,000 Uncollectible accounts written off 19,500 Amount collected on accounts previously written off (after write-off but before year 2,600 end) (a) Assume that Carla Vista Company decides to estimate its uncollectible accounts using the allowance method and an aging schedule. Uncollectible accounts are estimated to be $26,000. What amount of bad debt expense will Carla Vista Company record if Allowance for Doubtful Accounts had an opening balance of $21,800 on January 1,2024 ? Bad debt expense