On December $31,$ Woods Company had $$1,500,000$ in credit sales, $$900,000$ in Accounts Receivable, and a $$600$ credit balance in Allowance for Doubtful Accounts. If the company uses the percentage of sales method and the percentage is estimated at $1\mathrm{.}5\%$ of credit sales, what is the amount of the adjusting entry at the end of the period?

a$.$ $$23,100$

b$.$ $$22,200$

c$.$ $$22,500$

d$.$ $$21,900$