Maple Co. provides for bad debts expense at the rate of 2.78% of credit sales for the period. On Jan 1, 20X1, the Allowance for Bad Debts was $9,000. There were $16,000 of accounts written off during the year. Credit sales for the year were $835,000. What is this year's bad debt expense?

Enter your response as a whole number, no commas and no dollar signs.