The following information pertains to Lightning Inc., at the end of December:

The following information pertains to Lightning Inc., at the end of December:

 Lightning uses the aging method and estimates it will not collect 7% of accounts receivable not yet due, 13% of receivables less than 30 days past due, and 49% of receivables greater than 30 days past due. The accounts receivable balance of $11,300 consists of $7,500 not yet due, $2,300 less than 30 days past due, and $1,500 greater than 30 days past due. What is the appropriate amount of Bad Debt Expense?

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