Assume the Murtha Company reported the following adjusted ac…

Assume the Murtha Company reported the following adjusted account balances at year-end. Account 2016 2015 Accounts Receivable $1,560,200 $1,210,920 Allowance for Doubtful Accounts     (79,000)     (64,600) Accounts Receivable, Net $1,481,200  $1,146,320  Assume the company recorded no write-offs or recoveries during 2016. What was the amount of Bad Debt Expense reported in 2016?