On January 1, Year 3, the credit balance of Allowance for Doubtful Accounts was $387,021. During the course of Year 3, the bad debt expense entry was based on a percentage of net credit sales. Net sales for Year 3 were $77,403,590, of which 89.73% were on account. Based on the information available at the time, the Year 3 bad debt expense was estimated to be 0.69% of net credit sales. During Year 3, uncollectible receivables amounting to $483,774 were written off against the allowance for doubtful accounts. The company has estimated that, on December 31, Year 3, based on a review of the aged accounts receivable, the allowance for doubtful accounts should be recorded at $507,949. How much additional Bad Debt Expense should be recorded at year end to adjust the allowance account to the required balance?