Vaughn Manufacturing had a 1/1/20 balance in the Allowance for Doubtful Accounts of $32000. During 2020, it wrote off $22100 of accounts and collected $5900 on accounts previously written off. The balance in Accounts Receivable was $610000 at 1/1 and $720000 at 12/31. At 12/31/20, Vaughn estimates that 6% of accounts receivable will prove to be uncollectible. What is Bad Debt Expense for 2020?