The following information relates to Beta Corp's accounts receivable: accounts receivable balance at the beginning of the year, $600,000; allowance for uncollectible accounts at the beginning of the year, $21,000 (credit balance); Sales during the year, $1,830,000; accounts receivable written off during the year, $41,000; cash collections from customers, $2,100,000. Assuming the company estimates bad debts at an amount equal to 3% of ending accounts receivable.

Calculate bad debt expense for the year.