Beast Corporation had a $\frac{1}{1}\frac{?}{25}$ balance in the Allowance for Doubtful Accounts of $$40,000.$

During $2025,$ the company wrote off $$28,000$ of accounts and collected $$8,400$ on accounts

previously written off. The balance in Accounts Receivable was $$800,000$ at $\frac{1}{1}$ and

$$960,000$ at $\frac{12}{31}.$ At $\frac{12}{31}\frac{?}{25},$ Beast estimates that $5\%$ of accounts receivable will prove

to be uncollectible. What should Beast report as its Allowance for Doubtful Accounts at

$\frac{12}{31}\frac{?}{25}?$

$$48,000.$

$$19,200.$

$$27,600.$

$$19,600.$