On February $28,$ Sandhill Company had accounts receivable in the amount of $$428,260$ and Allowance for Doubtful Accounts had a credit balance of $$2,099$ before adjustment. Net credit sales for February amounted to $$2,940,000.$ The credit manager estimated that uncollectible accounts would amount to $5\%$ of accounts receivable. On March $10,$ an accounts receivable from Kathy Black for $$5,978$ was determined to be uncollectible and written off. However, on March $31,$ Black received an inheritance and immediately paid her past due account in full.

Assume no other transactions occurred that affected the allowance account during March. Determine the balance of Allowance for Doubtful Accounts at March $31.$

Balance of Allowance for Doubtful Accounts at March $31$$