At the beginning of Year 3 Omega Company had a $58,000 balance in its accounts receivable account and a $7,400 balance in allowance for doubtful accounts. During Year 3 Omega experienced the following events. (1) Earned $244,000 of revenue on account. (2) Collected $242,000 cash from accounts receivable. (3) Wrote off $5,800 of accounts receivable as uncollectible. Omega estimates uncollectible accounts to be 4% of receivables. The December 31, Year 3 unadjusted (current) balance in the allowance for doubtful accounts account (balance before expense recognition) is:

13200

2088

1600

488