Dynamic, Incorporated had credit sales of $635,000 for March. Accounts recelvable of $11,500 were determined to be worthless and were written off during March. Accounts recelvable total $539,000 at March 31. Management feels that bosed on post experience, opproximately 4% of net credit sales will prove to be uncollectible. Assuming Dynamic, Incorporated uses the income statement approach (an allowance method) to account for uncoliectible accounts, impairment loss for March is: Mutiple Choice $21.560 $33,060. $36.900 $25.400