As of December 31, Frappe Company has a balance of $7,000 in accounts receivable. Of this amount, $700 is past due and the remainder 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 receivables 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?