At the beginning of 2014, Mark's sales had the following ledger balances: + During the year there were $450,000 of credit sales, $460,000 of collections, and $3,700 of write-offs. At the end of the year, Mark's adjusted for uncollectible account expense using the aging method, and calculated an amount of $1,600 as their estimate of uncollectible accounts. At the end of the year, what was the balance in the Uncollectible account expense?

$2,300

$5,400

$4,300

$2,700