Kelton Inc. reported net credit sales of $490,000 for the current year. The unadjusted credit balance in its Allowance for Doubtful Accounts is $975. The company has experienced bad debt losses of 2% of credit sales in prior periods. Using the percentage of credit sales method, what amount should the company record as an estimate of Bad Debt Expense? Using the aging method of accounts receivable method, $5100 of the company's Accounts Receivable are estimated to be uncollectible. At the end of the year, the balance of Accounts Receivable is $101.000 and the unadjusted credit balance of the Allowance for Doubtful Accounts is $520. Credit sales during the year totaled $152,000. What is the current year's Bad Debt Expense