Plus Company uses the estimate of receivables method of accounting for uncollectible accounts. Plus Co. estimates that $3966 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 $3005. During 2013, Plus Co. wrote off Accounts Receivable totaling $2149 and made credit sales of $133824. After the adjusting entry is posted, the December 31, 2013 balance in Allowance for Bad Debts would be