Wheeling Inc. uses the aging of accounts receivable method. Its estimate of uncollectible receivables resulting from the aging analysis equals $5,400. At the end of the year, the balance of Accounts Receivable is $104,000 and the unadjusted debit balance of the Allowance for Doubtful Accounts is $580. Credit sales during the year totaled $158,000. What is the estimated Bad Debt Expense for the current year?