Assume that simple co. had credit sales of $246,000 and cost of goods sold of $146,000 for the period. simple uses the aging method and estimates that the appropriate ending balance in the allowance for doubtful accounts is $2,600. before the end-of-period adjustment is made, the allowance for doubtful accounts has a credit balance of $210. what amount of bad debt expense would the company record as an end-of-period adjustment