The following information is available for Sunshine Company:

Allowance for doubtful accounts at December 31, 2013 $ 16,000

Credit sales during 2014 800,000

Accounts receivable deemed worthless and written off during 2014 18,000

As a result of a review and aging of accounts receivable, it has been determined that an allowance for doubtful accounts of $11,000 is needed at December 31, 2014. What amount should Sunshine record as "bad debt expense" for the year ended December 31, 2014?