A company estimates uncollectible accounts using the allowance method. The following is from the current year.

Allowance for Doubtful Accounts, January 1 beginning balance: $1,473,200 credit

Allowance for Doubtful Accounts, December 31 balance: $1,423,900 credit

Accounts are written off during the year: $255,200

Unexpected collection of accounts receivable on accounts written off during the year: $14,500

Compute bad debt expense for the year.