Va9-j16 Company uses the net credit sales method to estimate bad debt expense and has estimated that 4.5% of its credit sales will be uncollectible. During 2027, Ua9-jT6 Company reported net credit sales of $346,800 and collected a total of $312,400 cash from its credit customers. Also during 2027, Ua9-jT6 Company wrote off $24,300 of accounts receivable as being uncollectible and recorded recoveries of previously written off accounts receivable totaling $18,900. Ua9-jT6 Company's allowance for doubtful accounts had a $16,700 credit balance at January 1, 2027. Calculate the balance in the allowance for doubtful accounts at December 31, 2027