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

Accounts receivable, December 31, 2020	$42,000 (debit)
Allowance for Bad Debts, December 31, 2020 prior to adjustment	1,300 (debit)
Net credit sales for 2020	176,000
Accounts written off as uncollectible during 2017	18,000
Cash sales during 2020	28,000

Bad debts expense is estimated by the

percentof-sales method. Management estimates that 3% of net credit sales will be uncollectible. Calculate the amount of bad debts expense for 2020.