Rock Company uses the estimate of sales method of accounting for uncollectible accounts. Rock Co. estimates that 3% 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 $2835. During 2013, Rock Co. wrote off Accounts Receivable totaling $1780 and made credit sales of $106830. After the adjusting entry is posted, the December 31, 2013 balance in Bad Debts Expense would be