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Scrump Company has the following data recorded in the books for the current year: $400,000 of sales on credit $500 of bad debt expense (year-end credit entry to the allowance) $100 collected for accounts written off in prior years $400 written off as uncollectible accounts during current year The January 1 beginning balance in the allowance for doubtful accounts was $2,500. If Scrump Company estimates 2% of year-end accounts receivable will be uncollectible, what is the balance in accounts receivable at December 31