Sweet Corporation operates in an industry that has a high rate of bad debts. Before any year-end adjustments, the balance in Sweet's Accounts Receivable account was $603,800 and Allowance for Doubtful Accounts had a credit balance of $43,550. The year-end balance reported in the balance sheet for Allowance for Doubtful Accounts will be based on the aging schedule shown below.

Days Account Outstanding		Amount			Probability of Collection
Less than 16 days		$318,300			0.96
Between 16 and 30 days		115,700			0.90
Between 31 and 45 days		89,200			0.86
Between 46 and 60 days		43,400			0.78
Between 61 and 75 days		21,200			0.50
Over 75 days		16,000			0.00

Assume that accounts with a zero percent chance of collection are intended to be written off.