Roberts Company uses the percent$-$of$-$sales method to estimate uncollectibles, Net credit sales for the current year amount to $$120,000,$ and management estimates $4\%$ will be uncollectible. Roberts Company's balance of Allowance for Uncollectible Accounts after adjustments, was $$3,400.$ The following year, Roberts Company wrote off $$2,400$ of old receivables as uncollectible. What is the balance in the Allowance account now?

The balance in the Allowance account is now $$

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