On December $31,20$X$1,$ a company reported a balance in its Allowance for Uncollectible Accounts of $$1,980.$ During $20$X$2,$ the company wrote off $$1,310$ in uncollectible

accounts. At the end of $20$X$2,$ the company concluded that bad debt expense should be $3\%$ of credit sales. In $20x2,$ credit sales totaled $$143,100.$ What is the balance of the

Allowance for Uncollectible Accounts to be reported in the company's year$-$end $20$X$2$ balance sheet?

$$4,293$

$$4,470$

$$6,273$

$$4,963$

$$2,983$