Crimson Inc recorded credit sales of $775,000, of which $560,000 not yet due$160,000 is past due for up to 180 days, and $55,000 is past due for more than 180 days. Under the aging of receivables method, Crimson Inc. expects it will not collect 2% of the amount not yet due11of the amount past due for up to 180 daysand 27\% of the amount past due for more than 180 days. The allowance account had a debit balance of $2,300 before adjustmentAfter adjusting for bad debt expense, what is the ending balance of the allowance account?