The amount of uncollectible accounts at the end of the year is estimated to be $33,000, using the aging of accounts receivable method. The balance in the Allowance of Doubtful Accounts account is an $11,200 credit before adjustment. What is the adjusted balance of the Allowance for Doubtful Accounts at the end of the year?

A) $11,200.

B) $21,800.

C) $33,000.

D) $44,200.