A company recorded credit sales of $735,000, of which $510,000 is not yet due, $170,000 is past due for up to 180 days, and $55,000 is past due for more than 180 days. Under the aging of receivables method, the company expects it will not collect 4% of the amount not yet due, 14% of the amount past due for up to 180 days, and 24% of the amount past due for more than 180 days. The alowance account had a debit balance of $3.000 before adjustment. After adjusting for bad debt expense, what is the ending balance of the allowance account? Muple Choice O O O $54.500 $20,400 $57400 500,400