Tasmanian Devil Company$$s unadjusted trial balance at $12/31$ reports the following balances: accounts receivable, $$53,000$ debit; allowance for doubtful accounts, $$4,000$ debit; net sales, $$1,200,000.$ They estimate bad debt expense to be $7\%$ of gross accounts receivable. What is the amount of the adjusting entry to record the bad debt expense for the year?

a$.$ $$290$

b$.$ $$3,710$

c$.$ $$7,710$

d$.$ $$84,000$