Roster Company adjusts its Allowance for Credit Losses at year end. The general ledger balances for the Accounts Receivable and the related allowance account before adjustment were $1,500,000 and $45,000, respectively. Roster estimates its necessary balance in its Allowance for Credit Losses as 4% of the Accounts Receivable balance. What amount should Roster record as an adjustment to its Allowance for Credit Losses at year end? Multiple Choice $15,000 increase. $60,000 decrease. $15,000 decrease. $60,000 increase.