On February 28, Kerley Company had accounts receivable in the amount of $437,000 and Allowance for Doubtful Accounts had a credit balance of $2,140 before adjustment. Net credit sales for February amounted to $3,000,000. The credit manager estimated that uncollectible accounts expense would amount to 2% of net credit sales made during February. On March 10, an accounts receivable from Kathy Black for $6,100 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 that 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 31st -- ?