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During 2 0 2 5 , Marigold Wholesale Company had net credit sales of $ 7 8 0 0 0 0 . On January 1

During 2025, Marigold Wholesale Company had net credit sales of $780000. On January 1,2025, Allowance for Doubtful Accounts had a credit balance of $20700. During 2025, $35500 of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be 12% of the balance in receivables (percentageof-receivables basis). If the accounts receivable balance at December 31 was $208000, what is the required adjustment to the Allowance for Doubtful Accounts at December 31,2025?
$31240
$35500
$39760
$24960
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