The following information relates to a companys accounts receivable: accounts receivable balance at the beginning of the year, $300,000: allowance for uncollectible accounts at the beginning, $30,000, credit sales during the year, $1,500,000; accounts receivable written off during the year $19,200; cash collections from customers; $1,450,000. Assuming the company estimates future bad debts of $36,000. Required: calculate the year-end balance in the allowance for uncollectible account.