Qadir Ltd uses allowance method to record bad debt. Accounts receivable at the beginning of the year was $500,000 and uncollectible accounts were estimated at 7.0% of the accounts receivables. Accounts receivable at the end of the year were 550,000 and allowance was increased by 15%. If bad debts expense are $25,000 and bad debts written off recovered were $3,500, the bad debts written off during the year were: