Barrymore Company uses the allowance method to account for bad debts. The company's fiscal year ends on Dec 31. On Jan 1, 2020, the Allowance for Uncollectible Accounts account had a credit balance of $12,850 Credit sales for 2020 were $791,000 During this year, $19,450 in receivables were written off as uncollectible The year-end accounts receivable balance was $181,700 Barrymore anticipates the 2% of all credit sales will ultimately become uncollectible What is the balance in the Allowance for Uncollectible Accounts for the end of 2020?