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$