Jill Company provides for bad debt expense at the rate of $3\%$ of credit sales. The following data are available for $2016$:

Allowance for doubtful accounts, $1/1/16($Cr$.)................................$ $ $15,000$

Accounts written off as uncollectible during $2016...................9,000$

Credit sales in $2016..................................................................1,000,000$

The Allowance for Doubtful Accounts balance at December $31,2016,$ should be

Select one:

a$.$ $$24,000.$

b$.$ $$45,000.$

c$.$ $$30,000.$

d$.$ $$36,000.$