Daft Punk had a $300 balance in Allowance for Doubtful Accounts at December 31, 2018, before the current year's estimate for uncollectible accounts. An aging of the accounts receivable revealed the following: Current Accounts $170,000
1–30 days past due 15,000
31–60 days past due 12,000
61–90 days past due 5,000
Over 90 days past due 9,000
Total Accounts Receivable $211,000

Required:
How much is the entry to record bad debt expense for the period?