Skysong Corporation operates in an industry that has a high rate of bad debts. Before any year-end adjustments, the balance in Skysong's Accounts Receivable account was $597,300 and Allowance for Doubtful Accounts had a credit balance of $43,900. The year-end balance reported in the balance sheet for Allowance for Doubtful Accounts will be based on the aging schedule shown below. Probability of Days Account Outstanding Amount Less than 16 days Between 16 and 30 days Between 31 and 45 days Between 46 and 60 days Between 61 and 75 days Over 75 days (to be written off) $315,100 119,500 82,200 44,800 21,300 14,400 Collection 0.98 0.90 0.86 0.82 0.56 0.00 What is the appropriate balance for Allowance for Doubtful Accounts at year-end? Balance for Allowance for Doubtful Accounts $