At June 30, 2016, before any adjustments for errors and other year-end adjusting entries, a companys selected account balances are shown below:

	Debit	Credit
Allowance for doubtful accounts		$39,000
Accounts receivables	$517,000

Accounts receivables in the above table represent the total gross amount of accounts receivables, not the net realizable value of accounts receivables.

As part of year-end adjusting entries, the company adjusts the allowance for doubtful accounts to the equivalent of 8% of the total gross accounts receivables based on past trends.

Assume that for the year ended on June 30, 2016, the company forgot to write off $5,000 accounts receivables because of an error made by the firms accountant.

After correcting this error and making any other necessary year-end adjustments, what number should appear in the income statement for the year ended on June 30, 2016 as bad debts expense?

For your answer, make sure to put the number without dollar signs ($), commas (,), periods (.), and decimal points. Again, please state the number only without dollar signs, commas, periods, and decimal points for your answer. For example, if the answer happens to be 12345, then you must simply put 12345