At the beginning of Year $3$ Omega Company had a $$58,500$ balance in its accounts receivable account and a $$7,900$ balance in allowance for doubtful accounts. During Year $3$ Omega experienced the following events.

$(1)$ Earned $$246,000$ of revenue on account.

$(2)$ Collected $$243,000$ cash from accounts receivable.

$(3)$ Wrote off $$6,200$ 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:

Multiple Choice

$$1,700.$

$$14,100.$

$$2,092.$

$$392.$