Clayton company uses the allowance method to account for bad debts. The companies fiscal year ends on December 31. On January 1, 2019 the allowance for uncollectible accounts account had a credit balance of $14,250. Credit sales for 2020 were $799,000. During this year $19,100 in receivables were written off as uncollectible. The year end accounts receivable balance was $205,300. Clayton company anticipates that 2% of all credit sales will ultimately become uncollectible. What is the balance in the allowance for uncollectible accounts account at the end of 2019?