Crimson Inc. recorded credit sales of $767,000, of which $510,000 is not yet due, $200,000 is past due for up to 180 days, and $57,000 is past due for more than 180 days. Under the aging of receivables method, Crimson Inc. expects it will not collect 2% of the amount not yet due, 11% of the amount past due for up to 180 days, and 22% of the amount past due for more than 180 days. The allowance account had a debit balance of $1,300 before adjustment. After adjusting for bad debt expense, what is the ending balance of the allowance account?