The Soft Company has provided the following information after year-end adjustments:

Allowance for doubtful accounts was $11,000 at the beginning of the year and $31,600 at the end of the year. Accounts receivable were $81,600 at the beginning of the year and $424,000 at the end of the year.

Accounts written off as uncollectible totaled $22,000.

Net sales totaled $2,740,000.

Sales discounts were $104,000.

How much was Softs bad debt expense for the year?