the following informatuon is from the 2019 records of albert book shop

The following information is from the 2019 records of Albert Book Shop Accounts receivable, December 31, 2019 $40,000 (debit) Allowance for Bad Debts, December 31, 2019 prior to adjustment 1,500 (debit) Not credit sales for 2019 178000 Accounts written off as uncollectible during 2017 18,000 Cash sales during 2019 29.000 Bad debits expense is estimated by the aging-of-receivables method Management estimates that $5.400 of accounts receivable will be uncollectible Calculate the amount of bad debts exponse for 2019