The allowance for doubtful debts account had a balance of $2200 before bad debts of $1400 were written off and the allowance was adjusted to 10% of...

The allowance for doubtful debts account had a balance of $2200 before bad debts of $1400

were written off and the allowance was adjusted to 10% of the accounts receivable balance

of $20 000. The new amount of allowance for doubtful debts that is deducted from accounts

receivable in the balance sheet is: