$3.$ Crane $Co.$ provides for doubtful accounts based $on3\%of$ gross accounts receivable. The following data are available for $2025.$

Credit sales during $2025$

Bad debt expense

Allowance for doubtful accounts$\frac{1}{1}\frac{?}{25}$

Collection $of$ accounts written off $in$ prior years $(customer$ credit was reestablished$)$

Customer accounts written off $as$ uncollectible during $2025$

$$3,603\mathrm{.}000$

$57\mathrm{.}750$

$15\mathrm{.}810$

$8\mathrm{.}350$

$27\mathrm{.}120$

What $is$ the balance $in$ Allowance for Doubtful Accounts $at$ December $31,2025?$