Wolff Co has provided you with the following information for the year ended December $31,2023$:

Net credit sales are $$190,000$ for the year

Based on historical data, management expects that $2\mathrm{.}0\%$ of credit sales will be uncollectible.

Based on historical data, management expects that $6\mathrm{.}0\%$ of outstanding receivables will be uncollectible.

Allowance for Doubtful Accounts $($XA$)$ has a credit balance of $$1000$ at January $1,2023.$

Accounts Receivable $($A$)$ has a debit balance of $$83,000$ at December $31,2023.$

Wolff Co wrote off $$1,850$ of Accounts Receivable as uncollectible.

Estimate Bad Debt Expense for $2023$ using the percentage of credit sales method. Round your answer to the nearest dollar: $

Estimate Bad Debt Expense for $2023$ using the aging of receivables method. Round your answer to the nearest dollar: $