Oceanside Company uses the balance sheet approach in estimating uncollectible accounts expense. Its Allowance for Doubtful Accounts has a $$2,000$ credit balance prior to adjusting entries. It has just completed an aging analysis of accounts receivable at December $31,$ Year $1.$ This analysis disclosed the following information:

$,$

$\backslash$table$[[$Age Percentage$],[$Group Considered$],[$Total Uncollectible$]]$

Not yet due $$68,0001\%$

$1-30$ days past due $$34,0004\%$

$31-60$ past due $$21,0007\%$

What is the appropriate balance for Oceanside's Allowance for Doubtful Accounts at December $31,$ Year $1?$

Select one:

a$.$ $$55,000.$

b$.$ $$123,000.$

c$.$ $$3,510.$

d$.$ $$2,150.$