Oriole Corporation had a $\frac{1}{1}\frac{?}{25}$ balance in Allowance for Doubtful Accounts of $$24500.$ During $2025,$ the company wrote off $$16540$

of accounts and collected $$4460$ on accounts previously written off. The balance in Accounts Receivable was $$445000$ at $\frac{1}{1}$ and

$$526000$ at $\frac{12}{31}.$ At $\frac{12}{31}\frac{?}{25},$ Oriole estimates that $5\%$ of accounts receivable will prove to be uncollectible. What should Oriole

report for Allowance for Doubtful Accounts at $\frac{12}{31}\frac{?}{25}?$

$$12420.$

$$16470.$

$$26300.$

$$12010.$