Rock Company uses the estimate of sales method of accounting for uncollectible accounts. Rock Co. estimates that 5% of all credit sales will be uncollectible. At the beginning of the year, on January 1, 2013, the Allowance for Bad Debts had a credit balance of $3281. During 2013, Rock Co. wrote off Accounts Receivable totaling $2354 and made credit sales of $149433. After the adjusting entry is posted, the December 31, 2013 balance in Allowance for Bad Debts would be...