As of December 31. Frappe Company has a balance of $22,000 in accounts receivable. Of this amount, $2,200 is past due and the remainder is not yet due. Frappe has a credit balance of $215 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 Credit of $616 Debit of $406 Debit of $401 Debit of $215