The following information is from the 2020 records of R & S Commercial Plumbing Company:

Accounts receivable, December 31, 2020 $45,000 (debit) Allowance for Bad Debts, December 31, 2020 prior to adjustment 1,300 (debit) Net credit sales for 2020 180,000 Accounts written off as uncollectible during 2017 14,000 Cash sales during 2020 26,000

Bad debts expense is estimated by the percent- of- sales method. Management estimates that 3% of net credit sales will be uncollectible. Calculate the amount of bad debts expense for 2020.