How did they get the answer of 88 here? Please show work or explain process, don't just give me the answer.

Question 5

At the beginning of 2018 Evan Company had $1908 balance in its accounts receivable account and a $272 balance in allowance for doubtful accounts. During 2019, Evan experienced the follows events.

(1) Earned $3413 of revenue on account

(2) Collected $2349 cash from accounts receivable

(3) Wrote-off $218 of accounts receivable as uncollectible

Evan estimates uncollectible accounts to be 1% of sales. Based on this information, the December 31, 2018 adjusted balance in the allowance for doubtful accounts is

Correct answer: 88 +/- 1