. In 2017, Patterson Wholesale Company had net credit sales of \(\$ 750,000\). On January 1, 2017, Allowance for Doubtful Accounts had a credit balance of \(\$ 18,000\). During 2017, \(\$ 30,000\) of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be \(10 \%\) of the balance in receivables (percentage-of-receivables basis). If the accounts receivable balance at December 31 was \(\$ 200,000\), what is the required adjustment to Allowance for Doubtful Accounts at December 31, 2017?

(a) \(\$ 20,000\)

(c) \(\$ 32,000\).

(b) \(\$ 75,000\).

(d) \(\$ 30,000\)