Sunland Inc. has evaluated its process of calculating estimates of uncollectible accounts receivable. In the past, Sunland calculated the Bad Debt Expense as a percentage of sales. It recorded Bad Debt Expense at 1% of sales. Due to changes in the economic conditions, Sunland will increase that percentage to 3%. The change is made on January 1, 2025. Sales in 2023 were $1690000 and $3190000 in 2024. Sales in 2025 total $4190000. What is the Bad Debt Expense that Sunland will record for 2025?