As at 30 March 2020, the accounts receivable balance is $10,000. The allowance for doubtful account balance is $100(credit balance). The management determined to write off an accounts receivable of $400 and accounting entries (following IFRS) were recorded on 30 March 2020. At 31 March 2020. The management estimated that 7% of the outstanding accounts receivable balance is uncollectible. The adjusting entries for bad debt expense to be prepared on 31 March 2020 is $ (Assumption: the company prepares the financial statements on an annual basis)