A newly created design​ business, Teri's​ Art, is finishing its first year of operations. During the​ year, credit sales were $ 43 comma 000 and collections of credit sales were $ 34 comma 000. One account for $ 675 was written off.​ Teri's Art uses the agingminusofminusreceivables method to account for bad debts expense. It has estimated $ 250 as uncollectible at yearminusend. What is the amount of the Bad Debts Expense for the first year of​ operations?