Company A uses the allowance method to account for bad debts. The companys fiscal year ends on December 31.

On January 1, 2020, the allowance for uncollectible account had a credit balance of $14,250

Credit Sale for 20202 were $799,000

During this year, $19,100 in receivables were written off as uncollectible.

The year-end accounts receivable balance was $205,300

Company A expects that 2% of all credit sales will become uncollectible.

What is the balance in the Allowance for uncollectible account at the end of 2020?