Based on the above information calculate the amount

Question

BettyDeRose, Inc. prepared the following aging schedule at December 31,2003:

                                Accounts Receivable      %Uncollectible

not pastdue                 $120,000                 2%

1-30 dayspast due         40,000                   5%

31-60 dayspast due        25,000                   8%

61-90 dayspast due         5,000                  15%

over 90days past due       2,000                  50%

At January1, 2003, the balance in the allowance for doubtful accounts was acredit balance of $1,200.During 2003, Betty did not record any recoveries of accountsreceivable previously written-off as uncollectible. However, during 2003, Betty recorded$1,400 of write-offs of accounts receivable determined to be uncollectible.

Based on the above information, calculate the amount of bad debt expense recorded by Betty.