Assume that Simple Co. had credit sales of $257,000 and cost of goods sold of $157,000 for the period. Simple uses the aging method and estimates that the appropriate ending balance in the Allowance for Doubtful Accounts is $3,700. Before the end-of-period adjustment is made, the Allowance for Doubtful Accounts has a credit balance of $320.

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