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 $5,000 400 $4,600 Prior Year $4,000 350 $3,650 Determine Bad Debts Expense for the current year. Bad debts expense $ 50