On January 1, 2021, a company had a balance of $260,000 in the Allowance for Doubtful Accounts. Based on past experience, 2% of the companys accounts receivable have been uncollectible. During 2021, the company wrote off $325,000 of uncollectible accounts and collected $50,000 of accounts written off as uncollectible in previous years. Ending Accounts Receivable is $9,000,000. How much is bad debt expense for 2021?