a company recorded credit sales of $835,000, of which $580,000 is not yet due, $170,000 is past due for up to 180 days, and $85,000 is past due for more than 180 days. under the aging of receivables method, the company expects it will not collect 5% of the amount not yet due, 13% of the amount past due for up to 180 days, and 25% of the amount past due for more than 180 days. the allowance account had a debit balance of $2,100 before adjustment. after adjusting for bad debt expense, what is the ending balance of the allowance account?