The Following Are Partial Balance Sheets for Pedro Co, Dated

Essay

The following are partial balance sheets for Pedro Co, dated December 31:
$$\begin{array} { l l l } &2016&2017\\\text { Accounts receivable } & \$ 55,000 & \$ 68,000 \\\text { Allowance for doubtful accounts } &\underline{ ( 5,000 ) }& \underline{( 11,000 )} \\\text { Net realizable value } & \underline{\$ 50,000 }& \underline{\$ 57,000 }\\\end{array}$$
During 2017, $4,000 of accounts receivable were written off as uncollectible. Calculate the amount of bad debt expense recognized on Pedro's 2017 income statement.