(SO 1) In 2006. Roso Carlson Company had net credit sales of

$750,000. On January 1. 2006. Allowance for Doubtful Accounts had a credit balance of $18,000. During 2006,

$30,000 oi uncollectible accounts receivable were written oil. Past experience indicates that 3% of net credit sales become uncollectible. What should be the adjusted balance of Allowance lor Doubtful Accounts at December 31.2006?

a. $10,050.

b. $10,500.

c. $22

d. $4i