At the End of 2003, the Following Balances Appeared in the Ledger

At the end of 2003, the following balances appeared in the ledger accounts of a company prior to the adjusting and closing entries: $\begin{array} { | l | l | } \hline \text { Accounts receivable } & \$ 156,000 \\\hline \text { Allowance for doubtful accounts } & 5,200 \\\hline \text { Credit sales } & 390,000 \\\hline \text { Account receivable to be written off } & 1,300 \\\hline\end{array}$ The estimated bad debt rate used by the company, based on outstanding customer receivables, is 3 percent. The amount that should be used in the correcting entry to record bad debt expense at the end of 2003 is $___________________.