Grouper Corporation operates in an industry that has a high rate of bad debts. Before any year$-$end adjustments, the balance in Grouper's Accounts Receivable account was $$593,500$ and Allowance for Doubtful Accounts had a credit balance of $$40,290.$ The year$-$end balance reported in the balance sheet for Allowance for Doubtful Accounts will be based on the aging schedule shown below.

$($a$)$

What is the appropriate balance for Allowance for Doubtful Accounts at year$-$end?

Balance for Allowance for Doubtful Accounts

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