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On December 31, 2021, PS Inc. had balances in Accounts Receivable and Allowance for Uncollectible Accounts of $48,400 and $940, respectively. During 2022, PS Inc.

On December 31, 2021, PS Inc. had balances in Accounts Receivable and Allowance for Uncollectible Accounts of $48,400 and $940, respectively. During 2022, PS Inc. wrote off $820 in accounts receivable and determined that there should be an allowance for uncollectible accounts of $1,240 at December 31, 2022. Bad debt expense for 2022 would be:

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