The following data is taken from the books and records of Cink Co., which estimated its allowance for uncollectible accounts using the year-end aging of accounts receivable.

Allowance for uncollectible acounts, 1/1/20	$ 145,000
Uncollectible accounts written off, 11/30/20	92,500
Estimated uncollectible accounts per aging, 12/31/20	119,000

After the year-end adjustment, bad debt expense for 2020 should be $____________.