Assume Simple Co. had credit sales of $244,000 and cost of goods sold of $144,000 for the period. Simple 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 $190.

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