In 2025 the Oriole Service Co. had net credit sales of $950000. On January 1,2025 , the Allowance for Doubtful Accounts had a credit balance of $22400. During 2025 , $33500 of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be 5% of the balance in receivables (percentage-of-receivables basis). If the accounts receivable balance at December 31 was $235000, what is the required adjustment to the Allowance for Doubtful Accounts at December 31, 2025? $11750. $22850. $34150. $33500