Problem 4(18pts): As of December 31, 2020, Gill Co. reported accounts receivable of $210,000 and an allowance for uncollectible accounts of $900 (debit). During 2021, accounts receivable increased by $22,000, (that change includes $7,600 of bad debts that were written off). An analysis of Gill Co.'s December 31, 2021, accounts receivable suggests that the allowance for uncollectible accounts should be 3% of accounts receivable. Bad debt expense for 2021 would be: show your work