as of January 1,2021, Barley Co,had a credit balance of 528,000 in its allowance for uncollectible accounts.Based on experience,3% of Barley's gross accounts receivables have been uncollectible.During 2021,Barley wrote off$658,000 of accounts receivables .Barley's gross accounts receivables as December 31,2021,is $18,400,000.

in its December 31,2021,balance sheet, what amount should Barley report as allowance for uncollectible accounts?