Concord Corporation operates in an industry that has a high rate of bad debts. Before any year$-$end adjustments, the

balance in Concord's Accounts Receivable account was $$593,800$ and Allowance for Doubtful Accounts had a credit

balance of $$44,400.$ The year$-$end balance reported in the balance sheet for Allowance for Doubtful Accounts will be

based on the aging schedule shown below.

$($a$)$

What is the appropriate balance for Allowance for Doubtful Accounts at year$-$end?

Balance for allowance for doubtful accounts $