Assume that Simple Company had credit sales of $$251,000$ and cost of goods sold of $$151,000$ for the period. Simple uses the aging method and estimates that the appropriate ending balance in the Allowance for Doubtful Accounts is $$3,100.$ Before the end$-$of$-$period adjustment is made, the Allowance for Doubtful Accounts has a credit balance of $$260.$

Required:

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

Bad Debt Expense