Crimson Inc. recorded credit sales of $676,000, of which $510,000 is not yet due, $110,000 is past due for up to 180 days, and $56,000 is past due for more than 180 days. Under the aging of receivables method, Crimson Inc, expects it will not collect 6% of the amount not yet due, 20% of the amount past due for up to 180 days, and 28% of the amount past due for more than 180 days. The allowance account had a debit balance br $2,800 before adjustment. After adjusting for bad debt expense, what is the ending balance of the allowance account? Multiple Choice $30,600 $68,280 $71,380 $71,080