Plus Company uses the estimate of receivables method of accounting for uncollectible accounts. Plus Co$.$ estimates that $$4280$ of accounts receivable at December $31,2013$ will be uncollectible. At the beginning of the year, on January $1,2013,$ the Allowance for Bad Debts had a credit balance of $$2697.$ During $2013,$ Plus Co$.$ wrote off Accounts Receivable totaling $$1910$ and made credit sales of $$147869.$ After the adjusting entry is posted, the December $31,2013$ balance in Allowance for Bad Debts would be: