Just before asjusting entries are made at year-end, C company's accounting receivable balance is 440,000 and the Allowance for doubtful accountss has a debit balance 1400. credit sales for the year were 1050000, and the experience of past year suggests that 2% of credit sales prove to be uncollectible. howerer, and anging of accounts receivable rsults in a 31500 estimate of uncollectible accounts at the end of the year. using the aging of accounts receivable method, the bad debit expense for the year is?