In 2010 Patterson Wholesale Company had net credit sales of \(\$ 750,000\). On January 1,2010 , Allowance for Doubtful Accounts had a credit balance of \(\$ 18,000\). During 2010, \(\$ 30,000\) 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 the Allowance for Doubtful Accounts at December 31, 2010 ?

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

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

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

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