Jacobs Co$.$ uses a percentage of credit sales to estimate bad debts. Past experience indicates that

about $4\%$ of credit sales will become uncollectible. Credit sales for the current month are $$5,000,000.$

The Allowance for Uncollectible Accounts already has a $$25,000$ debit balance. For what amount

should the account be adjusted $($credited$)?$

a$.$ $$150,000$

c$.$ $$175,000$

b$.$ $$225,000$

d$.$ $$200,000$