On December 31, 2022, Brillante Co reports an ending balance in accounts receivable (before any adjustments) of $254,500. Brillante Co uses the allowance method to account for uncollectible accounts. Assume Allowance for Doubtful Accounts has an unadjusted balance of negative $8,700. 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: Estimated Accounts Receivable Age of Account Uncollectible Balance, Dec. 31 Percentage Current $178,000 2% 1-30 days past due 46,800 5% 31-90 days past due 22,400 25% Over 90 days past 7,300 50% due Total $254,500