On average, 5% of total accounts receivable has been uncollectible in the past. At the end of the year, the balance of accounts receivable is $220,000 and the allowance for doubtful accounts has an unadjusted credit balance of $1,100. It is estimated that 5% of credit sales are uncollectible, credit sales during the year were $270,000. Using the aging of accounts receivable method, the estimated bad debt expense would be