Using the percentage-of-receivables method for recording bad debts expense, estimated uncollectible accounts are 23,000. If the balance of the Allowance for Doubtful Accounts is 2,000 credit before adjustment, what is the balance of the Allowance for Doubtful Accounts end of that period?

a. 2,000

b. 21,000

c. 23,000

d. 25,000