Copper Company Had a January 1, Current Year, Balance in Allowance

Copper Company had a January 1, current year, balance in Allowance for Doubtful Accounts of $8,000 credit. The following events required journal entries during the current year:
$\begin{array}{|l|l|}\hline \begin{array}{l}\text { Apr. } \\15\end{array} & \text { Gida Good's account receivable of } \$ 4,700 \text { was deemed uncollectible. } \\\hline \text { July } 1 & \text { Christopher Claw paid the full amount of his previously written-off account } \\&\text { receivable. The receivable of } \$ 5,300 \text { had been written off last year. } \\\hline Dec. &\text{Bad debt expense was estimated to be 2.0 \% of credit sales for the year, which }\\31 &\text{were \$ 1,475,000 }\\\hline\end{array}$

What amount of allowance for doubtful accounts should appear in the December 31, current year, balance sheet?