ACC$616$ Advanced topics in financial reporting

$14.$ Mercy Inc. uses the Aging of Accounts Receivable method for estimating uncollectible accounts. The accounting records show the followning information at the exd of die yrar

$\backslash$table$[[,$Number of Days Ungald,$],[\backslash$table$[[$Accounts Receivable$],[$Fotimated of Uncollectible$]],($$$370\mathrm{.}000)/(5\%),$$$240\mathrm{.}000,$$$110000,530,000,],[\backslash$table$[[$Estimated $\%$ Uncollectible$],[$Estimated uncollectible$]],5\%,1025,15\%,752,]]$

If the unadjusted credit balance in the Allowance for Doubtful Accounts actonat beloce is $$15,000,$ what would be the amount of the adjutment for bad debts?

A$)$ $$45,000$

B$)$ $$34,500$

C$)$ $$79\mathrm{.}000$

D$)564,000$