At the beginning of Year $3$ Omega Company had a $$52,000$ balance in its accounts receivable account and a $$1,400$ balance in allowance for doubtful accounts. During Year $3$ Omega experienced the following events.

$(1)$ Earned $$220,000$ of revenue on account.

$(2)$ Collected $$230,000$ cash from accounts receivable.

$(3)$ Wrote off $$1,000$ of accounts receivable as uncollectible.

Omega estimates uncollectible accounts to be $4\%$ of receivables. The December $31,$ Year $3$ ending balance in the allowance for doubtful accounts account $($balance after expense recognition$)$ is