$1,500,000 of outstanding accounts receivable and an Allowance for Uncollectible Accounts of $14,400 (credit balance). Total sales for the year are $21,200,000 and 90% of the sales were on account. The org. estimates that 1.5% of credit sales are uncollectible and no entries have been made during the year to reflect these uncollectibles.

What amount of Allowance for Uncollectible Accounts would appear on the Balance Sheet of the org at 12/31/2019 (after the proper adjusting entries have been made)? This answer should be a dollar amount only.