The following information relates to EAB Ltd's accounts receivable: Accounts receivable balance on December 31, 2019 $2,780,000 Allowance for doubtful accounts balance on December 31, 2019 102,000 Credit sales made in 2020 17,408,000 Collections from customers on account in 2020 16,726,000 Accounts receivable written off in 2020 193,000 Accounts previously written off that were recovered in 2020 (not included in the collections above) 40,000 An aging analysis estimates the uncollectible receivables on December 31, 2020, to be $212,000. The allowance account is to be adjusted accordingly. Calculate the Allowance for Doubtful Accounts balance, before adjustment, as at December 31, 2020. Allowance for doubtful accounts unadjusted balance as at December 31, 2020 was a of $