Accounts receivable for Luminous Co. totaled $16,000 and the Allowance for Uncollectible Accounts balance was $70 at year end after write offs but before recording the year-end estimate of uncollectible accounts. Luminous Co. wrote off $490 of uncollectible accounts during the year. Management estimated that 3.30% of its net sales of $19,800 would not be collected. Compute the bad debt expense for the year using the percentage-of-credit sales method.