ABC recorded credit sales of $830,000, of which $550,000 is not yet due, $190,000 is past due for up to 180 days, and $90,000 is past due for more than 180 days. Under the aging of receivables method, ABC expects it will not collect 5% of the amount not yet due, 11% of the amount past due for up to 180 days, and 28% of the amount past due for more than 180 days. The allowance account had a debit balance of $4,200 before adjustment. After adjusting for bad debt expense, what is the ending balance of the allowance account? Multiple Choice $27,500. $77,800. $80,700. $73,600