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Castle Company provides estimates for its uncollectible accounts. The allowance for uncollectible accounts had a credit balance of $17,630 at the beginning of 2021 and a $23,110 credit balance at the end of 2021 (after adjusting entries). If the direct write-off method had been used to account for uncollectible accounts (bad debt expense equals actual write-offs), the Income statement for 2021 would have included bad debt expense of $17,800 and revenue of $2,900 from the collection of previously written off bad debts. Required: Determine bad debt expense for 2021 according to the allowance method. Bad debt expense for the year 2021