In 2017, the Zarga Co. had net credit sales of $1,350,000. On January 1, 2017, Allowance for Doubtful Accounts had a credit balance of $84,000. During 2017, 5120,000 of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be 10% of the balance in receivables (percentage of receivable basis). If the accounts receivable balance at December 31 was $500,000, what is the required adjustment to the Allowance for Doubtful Accounts at December 31, 2017? Select one: O $50,000 0 $134,000 @ $68,000 O $86,000