T-Accounts Inc. has a 12/31 fiscal yearend and a consistently applied accounting policy (based on extensive experience and kno wledge of its customers) that uncollectible accounts receivable are always about 6% of outstanding accounts receivable. At the beginning of Year 12 the net A/R balance was $1280. During Year 15 , the following occurred related to accounts receivable: - $5000 sales, 95% of which were on account - $4000 in collections - $200 in write-offs - $50 in recoveries Using T-Accounts' consistently applied policy and the above information, calculate bad debt expense for Year 15. (Partial credit available - show your work)