On Jan. 1, 2021 Bears Inc. had Acct Rec $9,000 and an Allow for Uncollectibles for $1,100. During the year, Bears made credit sales of $100,000, Collected $95,000 on account, wrote of $1,000 of receivables. On Dec. 31 , Bears estimates Uncollectibles as 10% of the gross receivables. How much is Bad Debt Expense for the year