In 2022 theWindsor, Inc.had net credit sales of $860000. On January 1, 2022, the Allowance for Doubtful Accounts had a credit balance of $21500. During 2022, $32600of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be10% 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, 2022?

A $22600.

B $33700.

C $44100.

D $32600.