These questions are meant to confuse you. Please show steps.

At December 31, 2019, Rogers Inc. has Accounts Receivable of $390,000 and an Allowance for Doubtful Accounts of $19.500, before any adjustments for the additional information below. In 2019, Rogers Inc. received $1,800 in payment of an account written off as uncollectible in 2017, Customer accounts totaling $21,600 were written off during 2019 Rogers Inc. estimates 5% of accounts receivable will be uncollectible. What is the adjusted balance in Allowance for Doubtful Accounts at December 31, 2019