Assume that Simple Company had credit sales of $$260,000$ and cost of goods sold of $$160,000$ for the period. Simple uses the aging method and estimates that the appropriate ending balance in the Allowance for Doubtful Accounts is $$4,000.$ Before the end$-$of$-$period adjustment is made, the Allowance for Doubtful Accounts has a credit balance of $$350.$

Required:

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