uses the percentage of credit sales method to estimate Bad Debt Expense. The company reported net credit sales of $660,000 during the year. Real Hens of Reno has experienced bad debt losses of 3% of credit sales in prior periods. At the beginning of the year, Real Hens of Reno has a credit balance in its Allowance for Doubtful Accounts of $5,600. No write-offs or recoveries were recorded during the year. What amount of Bad Debt Expense should Real Hens of Reno recognize for the year