、At January 1, 1994, Jamin Co. had a credit balance of $260,000 in its allowance for uncollectible accounts.  Based on past experience, 2% of Jamin's credit sales have been uncollectible.  During 1994, Jamin wrote off $325,000 of uncollectible accounts.  Credit sales for 1994 were $9,000,000.  In its December 31, 1994, balance sheet, what amount should Jamin report as allowance for uncollectible accounts?