Coronado Corporation had a $1/1/25$ balance in Allowance for Doubtful Accounts of $$28000.$ During $2025,$ the company wrote off $$19760$ of accounts and collected $$4810$ on accounts previously written off. The balance in Accounts Receivable was $$480000$ at $1/1$ and $$561000$ at $12/31.$ At $12/31/25,$ Coronado estimates that $6\%$ of accounts receivable will prove to be uncollectible. What should Coronado report for Allowance for Doubtful Accounts at $12/31/25?$