Marie in had a $420,000$ beginning balance and accounts receivable and a $15,000$ credit balance of the allowance for doubtful accounts during the year credit sales were $2,400,000$ thousand and customers account collected were $2,430,000$ also $12,000$ and worthless accounts were written off an aging count. Indicates that $5\%$ of the end of the year account receivable balance is doubtful for collection. What amount of debt expense should be provided at your end