An aging revealed a year$-$end target allowance of $$285,750.$ The balance in Allowance for Uncollectibles, before adjustment, contained a debit balance of $$57,150.$ $$125,730$ was actually written off during the year to arrive at the indicated debit balance. How much should be charged to Uncollectible Accounts expense?

$$228,600$

$$342,900$

$$125,730$

$$285,750$