Mills Company provides estimates for its uncollectible accounts. The allowance for uncollectible accounts has a credit balance

of $$12,000$ at the beginning of year $1$ and a $$20,400$ credit balance at the end of year $1($after adjusting entries$).$ If the direct

write$-$off method had been used to account for uncollectible accounts $($bad debt expense equals actual write$-$offs$),$ the

income statement for year $1$ would have included bad debt expense of $$11,800$ and revenue of $$3,400$ from the collection of

previously written off bad debts.

Determine bad debt expense for year $1$ according to the allowance method.