Sunland Company has accounts receivable of $87,768 at March 31, 2022. At March 31, 2022, there is a $1,932 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