On December 31, 2022, Brillante Co reports an ending balance in accounts receivable (before any adjustments) of $192,500. Brillante Co uses the allowance method to account for uncollectible accounts. Assume Allowance for Doubtful Accounts has an unadjusted balance of negative $7,200. Compute the amount of bad debt expense that Brillante Co will record on December 31, 2022 assuming that they use the Analysis of Receivables method to estimate uncollectible accounts. Brillante Co prepared the following aging-of-receivables schedule: Accounts Estimated Age of Account Receivable Uncollectible Balance, Dec. 31 Percentage Current $134,000 2% 1-30 days past 36,900 5% due 31-90 days past 15,800 25% due Over 90 days 5,800 50% past due Total $192,500