On January 1, 2018, Frank's Wand Company had a balance in the Allowance for Doubtful Accounts of $24,300. During 2018, the company wrote off $9,200 of accounts receivable and collected $1,200 on accounts previously written off. The balance in Accounts Receivable was $290,000 at January 1, 2018 and $350,000 at December 31, 2018. At December 31, 2018, Frank estimates that 92% of accounts receivable will prove to be collectible. What is Bad Debt Expense for the year 2018?