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 $$3248.$ During $2013,$ Rock Co$.$ wrote off Accounts Receivable totaling $$1782$ and made credit sales of $$139443.$ After the adjusting entry is posted, the December $31,2013$ balance in Bad Debts Expense would be:

$($enter your answer rounded to the nearest dollar$)$