As of December $31,$ Frappe Company has had $$1,500$ in total sales, $$500$ of which were cash sales. Frappe Company estimates its bad debt losses using the percent of credit sales method, and they estimate $5\%$ of credit sales to be uncollected. Frappe currently has a credit balance of $$45$ in the Allowance for Doubtful Accounts. How will the Bad Debt Expense account be included in the required adjusting journal entry at year$-$end?

a$.$ Debit Bad Debt Expense $$5$

b$.$ Credit Bad Debt Expense $$75$

c$.$ Debit Bad Debt Expense $$50$

d$.$ Credit Bad Debt Expense $$70$