In 2025, Sunland Auto Service Company had net credit sales of $2410000. On January 1, 2025, Allowance for Doubtful Accounts had a credit balance of $70000. During 2025, $106000 of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be 10% of the balance in receivables (percentage of receivables basis). If the accounts receivable balance at December 31 was $480000, what is the required adjustment to the Allowance for Doubtful Accounts at December 31, 2025? $84000$13000$48000$106000