The following information is from the 2019 records of Uptown AntiqueShop:

Accountsreceivable, December31, 2019

$45,000(debit)

Allowance for BadDebts, December31, 2019 prior to adjustment

1,200(debit)

Net credit sales for 2019

177,000

Accounts written off as uncollectible during 2019

15,000

Cash sales during 2019

28,000

Bad debts expense is estimated by the percentofsales method. Management estimates that 4% of net credit sales will be uncollectible. The ending balance of the Allowance for Bad Debts account after adjustment will be???