Lins Dairy uses the aging approach to estimate bad debt expense. The ending balance of each account receivable is aged on the basis of three time periods as follows: (1) not yet due, $16,200; (2) up to 120 days past due, $5,800; and (3) more than 120 days past due, $3,800. Experience has shown that for each age group, the average loss rate on the amount of the receivables at year-end due to uncollectibility is (1) 2 percent, (2) 15 percent, and (3) 35 percent, respectively. At the end of the current year, the Allowance for Doubtful Accounts balance is $600 (credit) before the end-of-period adjusting entry is made.

What amount should be recorded as Bad Debt Expense for the current year?

Bad debt expense: