The following information is available for Murphy Company:
- Allowance for doubtful accounts at December 31, 2009 $8,000
- Credit sales during 2010 400,000
- Accounts receivable deemed worthless and written off during 2010 9,000
As a result of a review and aging of accounts receivable in early January 2011, however, it has been determined that an allowance for doubtful accounts of $5,500 is needed at December 31, 2010. What amount should Murphy record as "bad debt expense" for the year ended December 31, 2010?