Crimson Inc, recorded credit sales of $766,000, of which $570,000 is not yet due, $140,000 is post due for up to 180 days, and $56,000 is post due for more than 180 days. Under the aging of receivables method, Crimson Inc. expects it will not collect 5% of the amount not yet due, 12% 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 $3,800 before adjustment. After adjusting for bad debt expense, what is the ending balance of the allowance account