Smart Art is a new establishment. During the first year, there were credit sales of $40,000 and collections of credit sales of $36,000. One account for $650 was written off. The company decided to use the percent-of-sales method to account for uncollectible account expense, and decided to use a factor of 2% for their year-end adjustment of uncollectible account expense. The ending balance in Allowance for uncollectible accounts would be: