During 2015, Weasley Inc.'s credit sales and collections were $260,000 and $265,000, respectively. The company wrote off $650 related to accounts that were deemed not collectible during the year. On December 31, 2015, Weasley estimates uncollectible accounts will be 5% of the ending balance of accounts receivable. What was the balance of accounts receivable on January 1, 2015, the allowance for uncollectible accounts had a credit balance of $1,600 on December 31, 2015?