Assume that Simple Company had credit sales of $$245,000$ and cost of goods sold of $$145,000$ for the period. Simple uses the aging

method and estimates that the appropriate ending balance in the Allowance for Doubtful Accounts is $$2,500.$ Before the end$-$of$-$period

adjustment is made, the Allowance for Doubtful Accounts has a credit balance of $$200.$

Required:

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

Bad Debt Expense