1 As of December 31, Frappe Company has a balance of $7,000 In accounts recelvable. Of this amount, $700 s past due and the remalnder is not yet due. Frappe has a credit balance of $65 In the Allowance for Doubtful Accounts. Frappe Company estimates its bad debt losses using the aging of recelvables method, with estimated bad debt loss rates equal to 3% of accounts not yet due and 10% of past due accounts. How will the Bad Debt Expense account be Included In the required adjusting Journal entry at year-end? Debit of $194 Debit of $199 O Debit of $65 O Credit of $259