3. Shore Co. provides for doubtful accounts based on 4% of credit sales. The following data are available for 2014.

Credit sales during 2014		$2,422,900
Allowance for doubtful accounts 1/1/14		18,100
Collection of accounts written off in prior years (customer credit was reestablished)		9,200
Customer accounts written off as uncollectible during 2014		31,500

What is the balance in Allowance for Doubtful Accounts at December 31, 2014?

The balance in Allowance for Doubtful Accounts