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Splish Brothers Inc. has accounts receivable of $ 1 0 8 , 7 5 6 at March 3 1 , 2 0 2 2 .

Splish Brothers Inc. has accounts receivable of $108,756 at March 31,2022. At March 31,2022, there is a $2,394 balance in
Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating
uncollectible accounts. The company's estimates of bad debts are as shown below. Indicate the amount to record as bad debt expense on March 31,2022. Bad Debt Expense:
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