As of December 31, Frappe Company has a balance of $14,000 in accounts receivable. Of this amount, 51400 is post de and the remainder is not yet dur. Frappe has a credit balance of $135 in the Allowance for Doubtful Accounts. Frappe Company estimates its bad debitor 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? Credit of $392 Debit of $262 Debit of $135 O Debit of $257 None of above