Sheridan Corporation had a $1/1/25$ balance in Allowance for Doubtful Accounts of $$27000.$ During $2025,$ the company wrote off

$$18840$ of accounts and collected $$4710$ on accounts previously written off. The balance in Accounts Receivable was $$470000$ at $1/1$

and $$551000$ at $12/31.$ At $12/31/25,$ Sheridan estimates that $5\%$ of accounts receivable will prove to be uncollectible. What should

Sheridan report for Allowance for Doubtful Accounts at $12/31/25?$

$$16920.$

$$12210.$

$$27550.$

$$12870.$