Tamara Corporation had a 1/1/07 balance in the Allowance for Doubtful Accounts of $15,000. During 2007, it wrote off $10,800 of accounts and collected $3,150 on accounts previously written off. The balance in Accounts Receivable was $300,000 at 1/1 and $360,000 at 12/31. What should Tamara report as its Allowance for Doubtful Accounts at 12/31/07