May Co. prepared an aging of its accounts receivable at December 31, 2007 and determined that the net realizable value of the receivables was $300,000. Additional information is available as follows: Allowance for uncollectible accounts at 1/1/07credit balance: $ 35,300 Accounts written off as uncollectible during 2007: 18,000 Accounts receivable at 12/31/07: 342,000 Uncollectible accounts recovered during 2007: 6,000 For the year ended December 31, 2007, May's bad debt expense would be