At the beginning of Year 3 Omega Company had a $60,000 balance in its accounts receivable account and a $3,000 balance in allowance for doubtful accounts. During Year 3, Omega experienced the following events.

1. (1) Omega earned $200,000 of revenue on account
2. (2) Collected $210,000 cash from accounts receivable
3. (3) Wrote-off $2,000 of accounts receivable as uncollectible

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