Crimson Inc. recorded credit sales of $811,000, of which $550,000 is not yet due, $190,000 is past due for up to 180 days, and $71,000 is past due for more than 180 days. Under the aging of receivables method, Crimson Inc. expects it will not collect 6% of the amount not yet due, 18% 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 $1,800 before adjustment. After adjusting for bad debt expense, what is the ending balance of the allowance account?