The following aged receivables schedule has been provided for Brown Company:

BROWN COMPANY
Accounts Receivable Aging Summary
Customer Category	Balance 31 Dec 20X6				Age of Account Balance
					Current				3160 Days				6190 Days				Over 90 Days
Government	$	3,650			$	2,290			$	500			$	360				-
Corporate		2,040				1,610				200				60				110
Other		6,980				3,100				2,100				650				480
	$	12,670			$	7,000			$	2,800			$	1,070			$	590
Expected default rate						0.30	%			1	%			10	%			60	%

Required:

Prepare the year-end adjusting entry to record bad debt expense. Assume the allowance account has a nil balance. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)