YRC uses two aging categories to estimate uncollectible accounts. Accounts less than 60 days are considered current and have a 2% uncollectible rate. Accounts more than 60 days are considered deliquent and have a 35% uncollectible rate. YRC allowance for doubtful accounts currently has an unadjusted debit balance of $552.

if YRC has $67700 of current accounts and $4470 of deliquent accounts how much should be reported as bad debt expense?