Trade receivables as at 1st April 2015 were $382, 400. During the year ended 31st March 20x6, Sales and Sales Returns amounted to $859, 600 and $18, 400 respectively; while $659, 800 was received from credit customers and $8, 200 was written off as bad. A allowance for doubtful debts is maintained at 4% of debts outstanding. Calculate the expenditure written off in the year to 31 March 2016