a company recorded credit sales of $779,000, of which $590,000 is not yet due, $110,000 is past due for up to 180 days, and $79,000 is past due for more than 180 days. under the aging of receivables method, the company expects it will not collect 2% of the amount not yet due, 16% 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 $1,900 before adjustment. after adjusting for bad debt expense, what is the ending balance of the allowance account?