Crimson Inc. recorded credit sales of $780,000, of which $540,000 is not yet due, $170,000 is past due for up to 180 days, and $70,000 is past due for more than 180 days. Under the aging of receivables approach, Crimson Inc. expects it will not collect 5% of the amount not yet due, 20% of the amount past due for up to 180 days, and 27% of the amount past due for more than 180 days. The allowance account had a debit balance of $2,500 before adjustment. After adjusting for bad debt expense, what is the ending balance of the allowance account?

a)$27,000

b)$82,400

c)$83,000

d)$79,900