I tried 18,000 already and got it wrong, please let me know how to do this!

Cullumber Company's account balances at December 31, 2025 for Accounts Receivable and the Allowance for Doubtful Accounts are $900000 debit and $1580 credit. Credit sales during 2025 were $2706000. It is estimated that 2% of accounts receivable will be uncollectible. The adjusting entry to record bad debt expense for 2025 would include a credit to the allowance account for $14840 $16420. $9474 $18000