As of December 31, Frappe Company has a balance of $6,000 in accounts receivable. Of this amount, $600 is past due and the remainder is not yet due. Frappe has a credit balance of $55 in the Allowance for Doubtful Accounts. Frappe Company estimates its bad debt losses using the aging of receivables method, with estimated bad debt loss rates equal to 2% 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? Multiple Choice Debit Bad Debt Expense $118 Debit Bad Debt Expense $55 Credit Bad Debt Expense $168 Debit Bad Debt Expense $113