Please help answering questions 31-34 thanks in advance

31 As of December 31. Frappe company has a balance of $23,000 In accounts receivable. Of this amount, $2.300 ls past due and the remainder is not yet due. Frappe has a credit balance of $225 In the Allowance for Doubtful Accounts Frappe Company estimates its bad debt losses using the aging of receivables method, with estimated bad debt loss rates equal to 3% of accounts not yet due and 10% of past due accounts. How will the Bad Debt Expense account be included in the required adjusting Journal entry at year- end? O Debit of s225 O Debit of $626 O Credit of S851 O Debit of $631