Please answer this question and show the work.

Assume that Simple Co had credit sales of $254,000 and cost of goods sold of $154,000 for the period. Simple uses the aging method and estimates that the appropriate ending balance in the Allowance for Doubtful Accounts is $3,400. Before the end-of-period adjustment is made, the Allowance for Doubtful Accounts has a credit balance of $290 What amount of Bad Debt Expense would the company record as an end-of-period adjustment? Bad Debt Expense