Flyer Company has provided the following information prior to any year-end bad debt adjustment:

• Cash sales, $170,000
• Credit sales, $470,000
• Selling and administrative expenses, $130,000
• Sales returns and allowances, $50,000
• Gross profit, $510,000
• Accounts receivable, $305,000
• Sales discounts, $34,000
• Allowance for bad debt (ABD) credit balance, $3,200

Flyer estimates bad debt expense assuming that 1.5% of credit sales have historically been uncollectible. What is the balance in the Allowance for Bad Debt t-account after bad debt expense is recorded?