The accounts receivable listing of FoxDen Inc. shows the following on December 31, 2020.
The general ledger showed a $250 credit balance in Allowance for Doubtful Accounts before adjustment
Name of customer	Invoice date	Amount
Cycles Inc.	March 5, 2020	$950
First Corporation	August 12, 2020	500
First Corporation	December 10, 2020	550
Garron Inc.	December 15, 2020	200
Heartwell Inc.	August 15, 2020	480
Heartwell Inc.	July 5, 2020	915
Leash Inc.	May 5, 2020	575
Sign Corporation	December 15, 2020	825
Spares Inc.	November 18, 2020	325
Summer Corporation	October 10, 2020	650
Required:
Prepare journal entry to record the bad debt expense for the year.