Computing Bad Debt Expense from Transaction Data

A company estimates uncollectible accounts using the allowance method. The following is from the current year.

Allowance for Doubtful Accounts, January 1 beginning balance: $812,800 credit

Allowance for Doubtful Accounts, December 31 balance: $785,600 credit

Accounts written off during the year: $140,800

Unexpected collection of accounts receivable on accounts written off during the year: $8,000

Compute bad debt expense for the year.