During $2023,$ the Company had the following transactions related to receivables:

If bad debts are estimated to be $1\mathrm{.}50\%$ of credit sales, determine the ending balance in the Allowance for Doubtful Accounts after adjustment, at the end of $2023$:

Select one:

a$.$ $$58,500$

b$.$ $$76,500$

C$.$ $$94,500$

d$.$ $$67,500$

e$.$ $$74,250$