P$6\mathrm{.}2($LO $3)($Bad$-$Debt Reporting$)$ The following are a series of unrelated situations.

Halen Company$$s unadjusted trial balance at December $31,2025,$ included the following accounts.

Debit Credit

Accounts receivable $$ $$53,000$

Allowance for doubtful accounts $4,000$

Net sales $$ $$1,200,000$

Halen Company estimates its bad debt expense to be $7\%$ of gross accounts receivable. Determine its bad debt expense for $2025.$