Assume that Business Solutions' Accounts Receivable balance at June 30, 2012, is $20,350 and that one account of $97 has been written off against the Allowance for Doubtful Accounts since March 31, 2012. If S. Rey uses the method prescribed in Part 1b, what adjusting journal entry must be made to recognize bad debts expense on June 30, 2012? (Round your intermediate calculation to the nearest dollar amount).