The amount of uncollectible accounts at the end of the year is estimated to be $32,500, using the aging of accounts receivable method. The balance in the Allowance of Doubtful Accounts account is an $11,000 credit before adjustment. What is the adjusted balance of the Allowance for Doubtful Accounts at the end of the year?

$32,500.

$21,500.

$11,000.

$43,500.