M$8-8($Static$)$ Estimating Bad Debts Using the Aging Method $[$LO $8-2]$

Assume that Simple Company had credit sales of $$250,000$ and cost of goods sold of $$150,000$ for the period. Simple uses the aging method and estimates that the appropriate ending balance in the Allowance for Doubtful Accounts is $$3,000.$ Before the end$-$of$-$period adjustment is made, the Allowance for Doubtful Accounts has a credit balance of $$250.$

Required:

What amount of Bad Debt Expense would the company record as an end$-$of$-$period adjustment?