The following information is available for Joey Company:

Allowance for doubtful accounts at December 31, 2021 $ 17,000

Credit sales during 2022 2,200,000

Accounts receivable deemed worthless and written off during 2022 32,570

As a result of a review and aging of accounts receivable in early January 2023, it has been determined that an allowance for doubtful accounts of $28,500 is needed at December 31, 2022.

What amount should Joey record as "bad debt expense" for the year ended December 32, 2022?