In $2025$ the Sheridan Service Co$.$ had net credit sales of $$860000.$ On January $1,2025,$ the Allowance for Doubtful Accounts had a credit balance of $$21500.$ During $2025,$ $$32600$ of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be $10\%$ of the balance in receivables $($percentage$-$of$-$receivables basis$).$ If the accounts receivable balance at December $31$ was $$226000,$ what is the required adjustment to the Allowance for Doubtful Accounts at December $31,2025?$