Sunland Corporation had a 1/1/25 balance in Allowance for Doubtful Accounts of $28500. During 2025 , the company wrote off $20220 of accounts and collected $4850 on accounts previously written off. The balance in Accounts Receivable was $485000 at 1/1 and $566000 at 12/31. At 12/31/25, Sunland estimates that 6% of accounts receivable will prove to be uncollectible. What should Sunland report for Allowance for Doubtful Accounts at 12/31/25? $13130.$17990.$13140.$33960