Corona Company Has Credit Sales of $4 Assuming the Company Used the Aging of Accounts Receivable Method,determine

Corona Company has credit sales of $4.60 million for year 2014.On December 31,2014,the company's Allowance for Doubtful Accounts has an unadjusted credit balance of $13,164.Corona prepares a schedule of its December 31,2014,accounts receivable by age.Based on past experience,it estimates the percent of receivables in each age category that will become uncollectible.This information is summarized here:
$\begin{array}{ccc}\text { December 31,2014}&\text { Age of Accounts}&\text { Expected Percent}\\\text { Accounts Receivable}&\text { Receivable}&\text { Uncollectible}\\\$ 720,000 & \text { Not yet due } & 1.05 \% \\252,000 & 1 \text { to } 30 \text { days past due } & 1.80 \\ 49,600 & 31 \text { to } 60 \text { days past clue } & 6.30 \\ 14,100 & 61 \text { to } 90 \text { days past due } & 31.75 \\2,850 & \text { Over } 90 \text { days past due } & 66.00\end{array}$
Assuming the company used the aging of accounts receivable method,determine the amount that should be recorded for bad debt expense on December 31,2014.