A company has the following unadjusted account balances at December 31, of the current year; Accounts Receivable of $183,400 and Allowance for Doubtful Accounts of $1,600 (credit balance). The company uses the aging of accounts receivable to estimate its bad debts. The following aging schedule reflects its accounts receivable at the current year-end: 
Calculate the amount of the Allowance for Doubtful Accounts that should appear on the December 31, of the current year, balance sheet.
Definitions:
Agency Authority
The power granted to an agent to act on behalf of a principal in business transactions.
Singapore
A sovereign city-state and island country in Southeast Asia, known for its strong economy, strict regulations, and as a global financial hub.
Transactions
Financial or physical activities involving the exchange of goods, services, or funds between parties.
Scope of Employment
The range of actions and activities an employee is expected to perform as part of their job.
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