Westin corporation started operations on the way first 2015. On December 31, 2015 West and estimated that 3% of its credit sales of $112,500 would be uncollectible. West end uses the allowance method of accounting for uncollectible accounts. In February 2016 one of the Westin Customers failed to pay his $1050 account and the account was written off. What is the balance of the allowance for doubtful accounts at the end of February 2016