At the beginning of the year, Accounts Receivable were $45,000 and the allowance for Bad Debts account balance was $4,200. During the year, sales (all on account) were $180,000, cash collections were $165,000, bad debts expense totaled $3,100, and $2,600 of accounts receivable were written off as bad debts.

The balance at the end of the year for the Allowance for Bad Debts account was?