The allowance for doubtful debts account has a debit balance at the start of the year of $1,000. At the end of the year, debts of $770 inclusive GST are written off and the allowance for doubtful debts is to be adjusted for 5% of the net credit sales of $60,000 exclusive GST. The new amount of the allowance for doubtful debts that is deducted from accounts receivable in the balance sheet is $__________. Group