A company asseses its sales returns based on a $20$ estimate of wotal credit sales revenue for the periad, During $207,$ a company recorded $51,000$ of sales returns. At the beginning of $201,$ the company had a $55$ credi balance in if se fllowence for sales returns, During $207,$ customers returns $$17$ of sales,

What is the amount of the adjusting entiy to be recorded at the end of the period to ad lusi for sal es returns?

a$.58$

b$.$ $$20$

c$.50$

d$.$ $$12$

e$.$ $$5$