Juan, Inc. had the following balances in accounts for the year ending December 31st: Accounts receivable: $34,800 (Dr.) Allowance for Doubtful Accounts: $220 (Cr.) Juan, Inc. estimates that 3% of accounts receivable will default (not pay). What amount will Juan report as Bad Debt Expense on the income statement? Do not use the dollar sign or a decimal in your answer. Commas are ok