Whispering Winds Corp. has accounts receivable of $83,952 at March 31, 2022. At March 31, 2022, there is a $1.848 balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage of-roceivables basis for estimating uncollectible accounts. The compary's estimates of bad debts are as shown below. Indicate the amount to record as bad debt expense on March 31, 2022. Bad Debt Expense