Assume that Simple Co. had credit sales of $243,000 and cost of goods sold of $143,000 for the period. Simple uses the aging method and estimates that the appropriate ending balance in the Allowance for Doubtful Accounts is $2,300. Before the end-of-period adjustment is made, the Allowance for Doubtful Accounts has a credit balance of $180.

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