Oceanside Company uses the balance sheet approach in estimating uncollectible accounts expense.Its Allowance for Doubtful Accounts has a $1,200 credit balance prior to adjusting entries.It has just completed an aging analysis of accounts receivable at December 31,2018.This analysis disclosed the following information: 
What is the appropriate balance for Oceanside's Allowance for Doubtful Accounts at December 31,2018?
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