The following information is related to December 31, 2018 balances. Accounts receivable $315,000 Allowance for doubtful accounts 27,000 During 2019, sales on account were $87,000 and collections on account were $51,600. Also, during 2019, the company wrote off $4,800 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts are estimated at $32,400. Calculate Bad Debt Expense for 2019