Klein Company had a 1/1/20 balance in the Allowance for Doubtful Accounts of $37,677. During 2020, it wrote off $12,290 of accounts and collected $5,352 on accounts previously written off. The balance in Accounts Receivable was $645,085 at 1/1 and $766,138 at 12/31.

At 12/31/20, Carlton estimates that 5% of accounts receivable will prove to be uncollectible.

What is Bad Debt Expense for 2020?