Question $1(1$ point$)$

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Maple Co$.$ provides for bad debts expense at the rate of $2\mathrm{.}35\%$ of credit sales for the period. On Jan $1,201,$ the Allowance for Bad Debts was $$9,000.$ There were $$16,000$ of accounts written off during the year. Credit sales for the year were $$705,000.$

What is this year's bad debt expense?