Rickshaw Industries uses the allowance method of estimating doubtful accounts. At December 31, 1999, Rickshaw had accounts receivable of $870,000 and an allowance for uncollectible accounts of $49,000. During 2000, Rickshaw wrote off accounts totalling $48,000 and collected $1,300 on accounts which had been written of in 1999. An aging of accounts receivable indicates that $51,400 is needed in the allowance for doubtful accounts as of December 31, 2000. The bad debt expense for 2000 is: