The Robertson Company starts Year One with accounts receivable of $$510,000$nd an allowance for doubtful accounts of $$41,000($a credit balance$).$ During the year, credit sales of $$2\mathrm{.}3$ million were made and cash of $$1\mathrm{.}9$ million was collected. Accounts with a total balance of $$60,000$ were written off during the period as uncollectible. Company officials believe that $5$ percent of ending accounts receivables will eventually prove to be uncollectible. What should Robertson Company report as its bad debt expense for this year?