ivanhoe inc has evaluated its process of calculating estimates of uncollectible accounts receivable. in the past ivanhoe calculated the bad debt expenses as a percentage of sales. it recorded bad debt expense at $1\%$ of sales. due to changes in the economic conditions, ivanhoe will increase that percentage to $3\%.$ the change is made on january $12025.$ sales in $2023$ were $$1650000$ and $$3150000$ in $2024.$ sales in $2025$ total $$4150000.$ what is the bad debt expense that ivanhoe will record for $2025$