In 2022 the Ayayai Corp. had net credit sales of $900000. On January 1, 2022, the Allowance for Doubtful Accounts had a credit balance of $21900. During 2022,$33000 of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be 15% of the balance in receivables (percentage-of-receivables basis). If the accounts receivable balance at December 31 was $230000, what is the required adjustment to the Allowance for Doubtful Accounts at December 31,2022 ? $45600 $56400 $34500. $33000