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