The balance of the Allowance for Doubtful Accounts account at January 1 of the current year was $6,800. During the year, accounts receivable in the amount of $9,000 were written off. Estimated uncollectible accounts expense for the year amounts to $7,200, based on the percentage of sales approach. How much is the balance of the Allowance for Doubtful Accounts account to be reported on the statement of financial position at year-end?