Assume that Simple Company had credit sales of $$246,000$ and cost of goods sold of $$146,000$ for the period. Simple uses the aging method and estimates that the appropriate ending balance in the Allowance for Doubtful Accounts is $$2,600.$ Before the end$-$of$-$period adjustment is made, the Allowance for Doubtful Accounts has a credit balance of $$210.$

Required:

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

Bad Debt Expense