Information on Wildhorse Company for 2021 follows:

Total credit sales		$1,200,000
Accounts receivable at December 31		48,000
Uncollectible accounts written off		10,500
Amount collected on accounts previously written off (after write off but before year end)		3,700

(a)

Assume that Wildhorse Company decides to estimate its uncollectible accounts using the allowance method and an aging schedule. Uncollectible accounts are estimated to be $27,000. What amount of bad debt expense will Wildhorse Company record if Allowance for Doubtful Accounts had an opening balance of $11,300 on January 1, 2021?