Crimson Inc. recorded credit sales of $774,000, of which $550,000 is not yet due, $140,000 is past due for up to 180 days, and $84,000 is past due for more than 180 days. Under the aging of receivables method, Crimson Inc. expects it will not collect 3% of the amount not yet due, 14% of the amount past due for up to 180 days, and 21% of the amount past due for more than 180 days. The allowance account had a debit balance of $4,000 before adjustment. After adjusting for bad debt expense, what is the ending balance of the allowance account?