The following information relates to Gamma Corp's accounts receivable: accounts receivable balance at the beginning of the year, $800,000; allowance for uncollectible accounts at the beginning of the year, $19,000 (credit balance); Sales during the year, $1,820,000; accounts receivable written off during the year, $49,000; cash collections from customers, $2,100,000. Assuming the company estimates bad debts at an amount equal to 8% of ending accounts receivable.

Calculate the year-end balance in the allowance for uncollectible accounts.