Shore Co. provides for doubtful accounts based on 4% of gross accounts receivable, The following data are available for 2017.

Credit sales during 2017 $4,400,000

Bad debt expense $57,000

Allowance for doubtful accounts 1/1/17 $17,000

Collection of accounts written off in prior years (customer credit was reestablished) $8,000

Customer accounts written off as uncollectible during 2017 $30,000

What is the balance in Allowance for Doubtful Accounts at December 31, 2017?