On $1/1/2022$ Bore Co$.$ has a credit balance of $$270,000$ in the allowance for doubtful accounts.$$ During $2022,$ Bore Co$.$ wrote off $$100,000$ of accounts receivable as uncollectible.$$ Also, in $2022,$ a customer whose account was written off in $2021,$ unexpectedly paid the full amount due of $$10,000.$ On December $31,2022,$ the balance in Accounts Receivable was $$4,200,000,$ aged as follows:

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$1-30$ Days $($Current$)30-90$ Days $($Past Due$)$Greater than $90$ Days $($Past Due$)$$$2,000,000$$$1,500,000$$$700,000$

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Bore uses the aging of accounts receivable method to estimate bad debt expense.$$ No bad debt expense has been recorded thus far in fiscal $2014$ which ended on on December $31,2014.$ Bore estimates that $2\%,6\%$ and $20\%$ of its receivables in the $1-30$ day, $30-90$ day and greater than $90$ categories, respectively, will not be collected.

Required: $$What is the entry to record bad debt expense for the year ended December $31,2022?$