Johnson Company uses the allowance method to account for uncollectible accounts receivable. Bad debt expense is established as a percentage of credit sales. For 2013, net credit sales totaled $4,700,000, and the estimated bad debt percentage is 1.70%. The allowance for uncollectible accounts had a credit balance of $44,000 at the beginning of 2013 and $41,000, after adjusting entries, at the end of 2013.

.	What is bad debt expense for 2013? Determine the amount of accounts receivable written off during 2013.