McFarlin LLP has an unadjusted balance of $1,961 (credit) currently in its Allowance for Doubtful Accounts. The amount of credit sales for the this period was $261,917, and the balance in Accounts Receivable is currently $52,105. Assume that the company uses the balance sheet method and has an assumed rate of 5.2%. What is the amount of the credit to be made to the Allowance for Doubtful Accounts in the adjusting journal entry to record Bad Debt Expense?