CH$8$: Q$2$

Assume that Simple Company had credit sales of $$242,000$ and cost of goods sold of $$142,000$ for the period. Simple uses the aging method and estimates that the appropriate ending balance in the Allowance for Doubtful Accounts is $$2,200.$ Before the end$-$of$-$period adjustment is made, the Allowance for Doubtful Accounts has a credit balance of $$170.$

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

PLEASE HOW EACH STEP WHILE KEEPING THE WORK EASY TO FOLLOW. SO I CAN LOOK AT THE ANSWERS AND LEARN HOW TO DO IT MYSELF.