The trial balance before adjustment of Hog Wild Company reports the following balances:

Dr Cr

Accounts Receivable $85,000

Allowance for doubtful accounts $1,000

Sales (all on credit) $575,000

Sales Returns and Allowances $25,000

What would the amount be to debit bad debt expense assuming that doubtful accounts are estimated to be 4% of gross accounts receivable? [x]