On January 1, 2015, Paul's Cauldron Company had a balance in the Allowance for Doubtful Accounts of $24,300. During 2015, the company wrote off $9,200 of accounts receivable and collected $1,200 on accounts previously written off. The balance in Accounts Receivable was $285,300 at January 1, 2015 and $325,000 at December 31, 2015. At December 31, 2015, Paul's estimates that 90% of accounts receivable will prove to be collectible. What is Bad Debt Expense for 2015?