Delta Inc. reported net credit sales of $860,000 for the cur…

Delta Inc. reported net credit sales of $860,000 for the current year. The unadjusted credit balance in its Allowance for Doubtful Accounts account is $500. The company has determined that estimated bad debts under the percentage of credit sales method using 2% of credit sales is appropriate. What amount should the company record as an estimate of Bad Debt Expense?