Assume that Simple Company had credit sales of $ $255,000$ ?and cost of goods sold of $ $155,000$ ?for the period. Simple uses the aging method and estimates that the appropriate ending balance in the Allowance for Doubtful Accounts is $ $3,500.$ ?Before the end $-$ of $-$ period adjustment is made, the Allowance for Doubtful Accounts has a credit balance of $ $300.$

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Required:

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