Luca Company has provided the following information:

Accounts receivable written$-$off as uncollectible during the year amounted to $$13,400.$

The accounts receivable balance at the beginning of the year was $$340,000.$

The accounts receivable balance at the end of the year was $$400,000.$

The allowance for doubtful accounts balance at the beginning of the year was $$15,900.$

The allowance for doubtful accounts balance at the end of the year after the recording of bad debt expense was $$14,800.$

Credit sales during the year totaled $$995,000.$

How much was Luca Company's bad debt expense?