The following information is available for Pharoah Company:

Allowance for Expected Credit Losses at December $31,2023$

Credit Sales during $2024$

Accounts Receivable deemed worthless and written off during $2024$

As a result of a review and aging of Accounts Receivable in early January $2025,$ it was determined that an Allowance for Expected

Credit Losses balance of $$8400$ is required at December $31,2024.$ What amount should Pharoah record as loss on impairment for

calendar $2024?$

$$8400$

$$3696$

$$4704$

$$82880$