Crimson Inc. recorded credit sales of $753,000, of which $510,000 is not yet due, $180,000 is past due for up to 180 days, and $63,000 is past due for more than 180 days. Under the aging of receivables method, Crimson Inc. expects it will not collect 1% of the amount not yet due, 15% of the amount past due for up to 180 days, and 24% of the amount past due for more than 180 days. The allowance account had a debit balance of $3,600 before adjustment. After adjusting for bad debt expense, what is the ending balance of the allowance account