The amount of uncollectible accounts at the end of the year is estimated to be $35,000, using the aging of accounts receivable method. The balance in the Allowance of Doubtful Accounts account is an $12,000 credit before adjustment. What is the adjusted balance of the Allowance for Doubtful Accounts at the end of the year? Allowance For Doubtful Accounts Adjusted Balance: TS 23,000