The following accounts were taken from Novak Inc's trial balance at December $31,2025$:

$\backslash$table$[[,$Debit,,Credit$],[$Net credit sales,,,$],[$Allowance for doubtful accounts,$$22,000,,],[$Accounts receivable,$424,000,,]]$

If doubtful accounts are $5\%$ of accounts receivable, determine the bad debt expense to be reported for $2025.$

Bad debt expense $