Vaughn Corporation had a 1/1/25 balance in Allowance for Doubtful Accounts of $29500. During 2025, the company wrote off $21140 of accounts and collected $4960 on accounts previously written off. The balance in Accounts Receivable was $495000 at 1/1 and $576000 at 12/31. At 12/31/25, Vaughn estimates that 6% of accounts receivable will prove to be uncollectible. What should Vaughn report for Allowance for Doubtful Accounts at 12/31/25 ? $18180. $34560. $13320. $13220