A company had sales of $60,400 and cost of goods sold of $15,200 for the period. The company uses the percentage of sales method and estimates 3% of sales will result in uncollectible accounts. Before the end-of-period adjustment is made, the allowance for doubtful accounts has a debit balance of $440.

After making the adjustment for Bad Debt Expense, what is the amount of the ending balance in the Allowance for Doubtful accounts? $______