Trade debts receivables as at 1 January 2015 were $474, 500. During the year ended 31 December 2015, Sales and Sales Returns amounted to $728, 400 and $11, 500 respectively, while $752, 200 was received from credit customers and $9, 800 was written off as bad. A allowance for doubtful debts is maintained at 3% of debts outstanding. Calculate the expenditure written off in the year to 31 Dec.2015