Helix reported the following information in its financial statements. Write-offs of accounts receivable were $200 in the current year. Helix did not recover any write-offs. At December 31 Current Year Prior Year
Accounts receivable $ 5,000 $ 4,000
Allowance for doubtful accounts 400 350
Accounts receivable, net $ 4,600 $ 3,650

Determine Bad Debts Expense for the current year.