On December $31,2014,$ Ngo Company had balances in Accounts Receivable and Allowance for Doubtful Accounts of $$28,500$ and $$940,$ respectively. During $2015,$ the company wrote off $$820$ in accounts receivable and estimated that $4\%$ of its accounts receivable would be delinquent. Bad debt expense for $2015$ would be:

Group of answer choices

$$1,140.$

$$1,260.$

$$820.$

$$1,020.$