Response to the following problem:
Pink Hospital maintains an allowance for bad debts as a contra account to receivables from patients. On December 31, 20X1, the allowance account had a credit balance of $2,000. Each month, the hospital accrues bad debts equal to 1 percent of charges to patients' accounts. Charges to patients' accounts during 20X2 amounted to $500,000. During 20X2, accounts receivable totaling $8,000 were written off as bad debts. An aging of receivables at December 31, 20X1 indicates that $10,000 of December 31, 20X1 receivables are likely to prove to be bad debts.
Required: By what amount should bad debt expense previously accrued during 20X2 be increased on December 31, 20X1?