Rock Company uses the estimate of sales method of accounting for uncollectible accounts. Rock Co$.$ estimates that $4\%$ 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 $$3141.$ During $2013,$ Rock Co$.$ wrote off Accounts Receivable totaling $$1932$ and made credit sales of $$112426.$ After the adjusting entry is posted, the December $31,2013$ balance in Allowance for Bad Debts would be:

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