Grana Inc. uses the Aging of Accounts Receivable method for estimating uncollectible accounts. The accounting records show the following information at the end of the year:

	Number of Days Unpaid
	0 - 30	31 - 60	61 - 90	Over 90
Accounts Receivable	$370,000	$240,000	$110,000	$80,000
Estimated % Uncollectible	10%	15%	25%	5%

If the unadjusted credit balance in the Allowance for Doubtful Accounts account before is $15,000, what would be the amount of the adjustment for bad debts?

$45,000

$34,500

$79,000

$64,000