A company asseses its sales returns based on a $2\%$ estimate of total credit sales revenue for the period. During $20$x$7,$ a company recorded $$1,000$ of sales returns. At the beginning of $20$x$7,$ the company had a $$5$ credit balance in its allowance for sales returns. During $20$x$7,$ customers returns $$17$ of sales.

What is the amount of the adjusting entry to be recorded at the end of the period to adjust for sales returns?

a$.$ $$0$

b$.$ $$8$

c$.$ $$20$

d$.$ $$5$