Blossom Corporation operates in an industry that has a high rate of bad debts. Before any year$-$end adjustments, the balance in Blossom's Accounts Receivable account was $$593,600$ and Allowance for Doubtful Accounts had a credit balance of $$43,020.$ The year$-$end balance reported in the balance sheet for Allowance for Doubtful Accounts will be based on the aging schedule shown below.

$\backslash$table$[[$Days Account Outstanding,Amount,$\backslash$table$[[$Probability of$],[$Collection$]]],[$Less than $16$ days,$$312,400,0\mathrm{.}97],[$Between $16$ and $30$ days,$118,400,0\mathrm{.}90],[$Between $31$ and $45$ days,$87,700,0\mathrm{.}86],[$Between $46$ and $60$ days,$41,800,0\mathrm{.}80],[$Between $61$ and $75$ days,$19,200,0\mathrm{.}56],[$Over $75$ days $($to be written off$),14,100,0\mathrm{.}00]]$

$($a$)$

What is the appropriate balance for Allowance for Doubtful Accounts at year$-$end?

Balance for allowance for doubtful accounts