The company Sirocco closes its accounts on March. The following table shows the balances of specific accounts at March 31st, 2020 before adjustments: $ Sales in cash 9980 Sales on credit 7 800 Gross margin 1 300 Accounts receivable 1 900 Allowance for doubtful accounts (credit balance) 106 Based on actual bad debts from prior years, the company's management estimates that 2.5% of sales on credit for the year will remain uncollectible. What will be the new balance for the allowance for doubtful accounts, after adjustments, on the 31st of March 2020