In 2020, Bayside Company had credit sales of $1,050,000 and granted sales discounts of $25,000. On January 1, 2020, Allowance for Doubtful Accounts had a debit balance of $26,400. During 2020, $3,000 of uncollectible accounts receivable were written off. Past experience indicates that 3% of net credit sales become uncollectible. What should be the adjusted balance of Allowance for Doubtful Accounts at December 31, 2020? O a. $1,350 b. $150 C. $2,500 d. $10,150