Assume Brandall Co. had credit sales of $131,849 and cost of goods sold of $50,840 for the period. Brandall uses the percentage of credit sales method and estimates that 1 percent of credit sales would result in uncollectible accounts. Before the end-of-period adjustment is made, the Allowance for Doubtful Accounts has a credit balance of $376.

What amount of Bad Debt Expense would the company record as an end-of-period adjustment?