Dunder Co$.$ adjusted its allowance for credit losses at year end. The unadjusted balances for the accounts receivable and related allowance account were $$1,000,000$ and $$30,000,$ respectively. Dunder uses the percentage$-$of$-$receivables method to estimate its allowance for credit losses. Accounts receivable were estimated to be $5\%$ uncollectible. What amount should Dunder record as an adjustment to its allowance for credit losses at year end?

$$50,000$ decrease.

$$20,000$ increase.

$$50,000$ increase.

$$20,000$ decrease.