Petes Pizza is a new business that opened in 2021. Petes Pizza allows business customers to charge on account for catering services. Petes Pizza recorded its year-end estimate of $1,600 on December 31, 2021. Petes Pizza did a $400 write-off on January 4, 2022 due to a customers bankruptcy. What was Petes Pizzas allowance for doubtful accounts on January 4, 2022 after the write-off? Multiple Choice $1,600 $1,200 $2,000 $400