Assume Simple Company had credit sales of $$253,000$ and cost of goods sold of $$153,000$ for the periodSimple uses the percentage of credit sales method and estimates that $2$ 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 $$280$ Required: What amount of Bad Debt Expense would the company record as an end$-$of$-$period adjustment?