The following information is from the records of Prosser, Inc. for the year ended December 31, 2020.

Allowance for Doubtful Accounts, January 1, 2020 .......... 6,000 (cr)

Sales, 2020 ........................................................................ 2,920,000

Sales Returns and Allowances, 2020 ................................ 32,000

If the basis for estimating bad debts is 1 percent of net sales, the correct amount of doubtful accounts expense for 2020 is