Cricket Company uses the estimate of sales method of accounting for uncollectible accounts. Cricket estimates that 4% of all credit sales will be uncollectible. On January 1, 2011, the Allowance for Doubtful Accounts had a credit balance of $2,200. During 2011, Cricket wrote-off accounts receivable totaling $1,400 and made credit sales of $200,000. After the adjusting entry, the December 31, 2011, balance in the Allowance for Doubtful Accounts would be