Helix reported the following information in its financial statements. Write-offs of accounts receivable were $200 in the current year. Helix did not recover any write-offs. At December 31 Accounts receivable Allowance for doubtful accounts Accounts receivable, net Current Year $ 5,000 Prior Year $ 4,000 400 350 $ 3,650 $ 4,600 Determine Bad Debts Expense for the current year.