In 2 0 2 5 the Sheridan Service Co . had net credit sales of $ 8 6 0 0 0 0 . On January 1 , 2 0 2 5 , the Allowance for Doubtful Accounts had a credit balance of $ 2 1 5 0 0 . During 2 0 2 5 , $ 3 2 6 0 0 of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be 1 0 % of the balance in receivables ( percentage - of - receivables basis ) . If the accounts receivable balance at December 3 1 was $ 2 2 6 0 0 0 , what is the required adjustment to the Allowance for Doubtful Accounts at December 3 1 , 2 0 2 5 ?