In 2021, Oriole Company had credit sales of $903000. On January 1, 2021, Allowance for Doubtful Accounts had a credit balance of $21800. During 2021, $35500 of uncollectible accounts receivable were written off. Past experience indicates that the allowance balance should be 10% of the accounts receivable become uncollectible. What should be the required adjustment to the Allowance for Doubtful Accounts at December 31, 2021 if the ending accounts receivable balance was $230000? O $104000 O $23000 O $35500 O $44800