The following information is from the records of Sumter, Inc. for the year ended December 31, 2018.

Allowance for Doubtful Accounts, January 1, 2018.........$ 6,000 credit balance

Sales, 2018 ................................................................... 2,920,000

Sales Returns and Allowances, 2018............................. 32,000

If the basis for estimating bad debts is 1 percent of net sales, the correct amount of doubtful accounts expense for 2018 is