Accounts receivable for the Roberts Company totaled $41,000 and the Allowance for Uncollectible Accounts balance was positive $570 at year end after write offs (i. e., the bad debt expense had been over estimated in the prior period) but before recording the year-end estimate of uncollectible accounts. The company wrote off $490 of uncollectible accounts during the year. Management estimated that 3% of its net credit sales of $60,500 would not be collected. Compute the bad debt expense for the year using the percentage-of-credit-sales method.