Roster Company adjusts its Allowance for Credit Lossios at yont end. The general fedger belances for the Accounts Receivoble and the related allowance account before adjustment were $1,500,000 and $45,000, p spective . 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 515.000 decrease. $15.000 increase. 560,000 increase. $60.000 decrease