The following information is available for Brazil Company: Allowance for doubtful accounts at December 31, 2020: $ 28,000 Credit sales during 2021 : 1,200,000 Accounts receivable deemed worthless and written off during 2021: 32,000 As a result of a review and aging of accounts receivable in early January 2022, it has been determined that an allowance for doubtful accounts of $14,500 is needed at December 31, 2021. What amount should Brazil record as "bad debt expense" for the year ended December 31, 2021?