On January 1, 2021, Hazel Company's allowance for doubtful accounts had a credit balance of 300,000. During 2021, Hazel charged 640,000 to doubtful accounts expense, wrote off 460,000 of uncollectible accounts receivable, and unexpectedly recovered 120,000 of bad debts written off in the prior year. The allowance for doubtful accounts at December 31, 2021 should be