Acme Discount Wholesale Company has a $$145,000$ balance in Accounts Receivable and a $$420$ debit balance in Allowance for Doubtful Accounts at year$-$end just prior to recording adjusting entries. Credit sales for the period totaled $$960,000.$ How much is the amount of the bad debt adjusting entry if Acme estimates that $1\mathrm{.}5\%$ of its receivables will be uncollectible?

A$)$ $$1,755$

B$)$ $$2,175$

C$)$ $$2,595$

D$)$ $$14,400$