Oriole Company provides for doubtful accounts based on $4\mathrm{.}5\%$ of credit sales. The following data are available

for $2023$:

Credit sales during $2023$

$$3,150,000$

Allowance for doubtful accounts $1/1/23$

$36,300$

Collection of accounts written off in prior years

$($customer credit was re$-$established$)$

$15,500$

Customer accounts written off as uncollectible during $2023$

$34,900$

What is the balance in Allowance for Doubtful Accounts at December $31,2023?$

Allowance for doubtful accounts $12/31/23$ $