The following information is available for the Stuart Company: Allowance for doubtful accounts at December 31, 20x7 Credit sales during 20x8 Accounts receivable deemed worthless and written off during 20x8 $ 6,000 cr. 400,000 8,000 As a result of a review and aging of accounts receivable in early January 20x9, however, it has been determined that an allowance for doubtful accounts of $4,800 is needed at December 31, 20x8. What amount should Stuart record as "bad debt expense" for the year ended December 31, 20x8