Assume no other transactions occurred that affected the allowance account during March. Determine the balance of Allowance for Doubtful Accounts at March 31. Balance of Allowance for Doubtful Accounts at March 31 On February 28, Pharoah Company had accounts receivable in the amount of $393,300 and Allowance for Doubtful Accounts had a credit balance of $1,927 before adjustment. Net credit sales for February amounted to $2,700,000. The credit manager estimated that uncollectible accounts would amount to 5% of accounts receivable. On March 10, an accounts receivable from Kathy Black for $5.490 was determined to be uncollectible and written off. However, on March 31, Black received an inheritance and immediately paid her past due account in full