At January 1, 2002, Betty DeRose, Inc. had an allowance for bad debts with a $4,500 credit balance.

During 2002, Betty wrote-off as uncollectible accounts receivable in the amount of $5,200. Betty prepared the following aging schedule at December 31, 2002:

                     Accounts Receivable      % Uncollectible

not past due            $100,000                     1%

1-30 days past due        50,000                     3%

31-60 days past due       20,000                     5%

61-90 days past due       10,000                    20%

over 90 days past due      8,000                    40%

Based on the above information, calculate the amount of bad debt expense recorded by Betty DeRose, Inc. for 2002.