Crimson Inc. recorded credit sales of $707,000, of which $500,00 is not yet due, $110,000 is past due for up to 180 days, and $97,000 is past due for more than 180 days. Under the aging of receivables approach, Crimson Inc. expects it will not collect 4% of the amount not yet due, 16% of the amount past due for up to 180 days, and 29% of the amount past due for more than 180 days. The allowance account had a debit balance of $2,900 before adjustment. After adjusting for bad debt expense, what is the ending balance of the allowance account? $