The amount of uncollectible accounts at the end of the year is estimated to be $29,000, using the aging of accounts receivable method. The balance in the Allowance of Doubtful Accounts account is an $9,600 credit before adjustment. What is the adjusted balance of the Allowance for Doubtful Accounts at the end of the year?

• $19,400.

• $9,600.

• $29,000.

• $38,600.