Stine Company has accounts receivable of $95,400 at March 31, 2014. An analysis of the accounts shows these amounts.

		Balance, March 31
Month of Sale		2014		2013
March		$65,000		$75,000
February		12,900		8,000
December and January		10,100		2,400
November and October		7,400		1,100
		$95,400		$86,500

Credit terms are 2/10, n/30. At March 31, 2014, there is a $2,100 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company