Surf Board Company has the following information for 20X2 Tax rate Actual write-off of accounts receivable during the year 21% 26,500 Correct Income Statement as of December 31, 20X2: Sales Expenses $543,000 412,700 Bad debt expense Pretax income 28.300 102,000 Tax expense 21.420 Net income $80,580 Analysis of the allowance for doubtful accounts: Beginning balance (credit) Bad debt expense recorded in allowance (credit) Write-off of accounts receivable during the year (debit) (2.500) (28,300) 26.500 (4,300) Ending balance (credit) Using the above information, what is the entry amount to deferred tax asset-allowance in December 31, 20X2