Credit sales	$172,000
Collections on accounts receivable during the year	170,000
Cash sales	810,000
Unadjusted debit balance in Allowance for Doubtful Accounts	40
Sales returns and allowances for credit sales	2,000
Accounts receivable, beginning of the year	14,000

If expected bad debts are estimated to be 1 1/2% of ending accounts receivable, the adjusting entry to recognize bad debts will include a debit to Bad Debt Expense for

$190

$170

$210

$250