Melrose Company recorded $3,500,000 in credit sales in 2020 and prepared the following aging schedule of their $730,000 in accounts receivable as at December 31, 2020: Days outstanding Balance Estimated percentage uncollectible 030 days $350,000 1% 3160 days 275,000 2% 6190 days 67,500 5% 0ver 90 days 37,500 25% The balance in their allowance for doubtful accounts before year-end adjustments is a $2,000 credit. The balance in the allowance for doubtful accounts after year-end adjustments will be

a) $2,000.

b) $23,750.

c) $21,750.

d) $19,750.