On January 1, 2017, Everlight Corp. has the following account balances: Accounts Receivable 22,000 Allowance for Bad Debts 1,200 Bad Debts Expense During the year, Everlight has $150,000 of credit sales, collections of credit sales of $144000, and write-offs of $3,400. It records bad debts expense at the end of the year using the aging- of-receivables method. At the end of the year, the aging analysis shows that $2,100 is the estimate of uncollectible accounts. Before the year-end entry to adjust the bad debts expense is made, the balance in the Allowance for Bad Debts expense is