214 26,500 Surf Board Company has the following information for 20X2 Tax rate Actual write off of accounts receivable during the year Correct Income Statement as of December 31, 20X2 Sales $543,000 Expenses 412,700 Bad debt expense 28,300 Pretax income 102.000 Tax expense 21,420 Net income $80.580 Analysis of the allowance for doubtful accounts: Beginning balance (credit) Bad debt expense recorded in allowance (credit) Write-off of accounts receivable during the year (debit) Ending balance (credit) (2,500) (28,300) 26.500 (4.300) Using the above information, what is the entry amount to deferred tax asset-allowance in December 31, 20x2? Numeric Response