The following accounts were abstracted from Sheridan Company's unadjusted trial balance at December 31, 2020:

		Debit		Credit
	Accounts receivable	$750000
	Allowance for uncollectible accounts	7600
	Net credit sales			$3020000

Sheridan estimates that 6% of the gross accounts receivable will become uncollectible. After adjustment at December 31, 2020, the allowance for uncollectible accounts should have a credit balance of

$169120.

$181200.

$57080.

$45000.