The following information relates to EAB Ltd.'s accounts receivable: Accounts receivable balance on December 31, 2019 Allowance for doubtful accounts balance on December 31, 2019 Credit sales made in 2020 Collections from customers on account in 2020 Accounts receivable written off in 2020 Accounts previously written off that were recovered in 2020 (not included in the collections above) $2,780,000 102,000 17,400,000 16,726,000 193,000 40,000 An aging analysis estimates the uncollectible receivables on December 31, 2020, to be $212,000. The allowance account is to be adjusted accordingly. Calculate the bad debts expense for the year 2020. Bad debts expense $