A trial balance with selected accounts at their normal balances before adjustments included the following: Sales: $850,000. Sales returns and allowances : $28,000. Accounts Receivable: $86,000. Allowance for doubtful accounts: $1,520. If the estimate of noncollectable is made by taking 2% of net sales, the amount of the adjustment is: $17,000. O $19,480. $16,440. O $13,400