Reunion Company had a January 1, current year, balance in Allowance for Doubtful Accounts of $7,000 credit. The following events required journal entries during the current year:

Apr. 15 Gida Good's account receivable of $2,700 was deemed un-collectible.

July 1 Christopher Claw paid the full amount of his previously written-off-account receivable. The receivable of $4,300 had been written off last year.

Dec. 31 Bad debt expense was estimated to be 2.0% of credit sales for the year,which were $1,375,000.

What amount of allowance for doubtful accounts should appear in the December 31, current year, balance sheet?