Waterway Corporation operates in an industry that has a high rate of bad debts. Before any year-end adjustments, the balance in Watenway's Accounts Receivable account was $585,400 and Allowance for Doubtfut Accounts had acredit balance of $42.510. The vear-end balance reported in the balance sheet for Allowance for Doubtful Accounts will be based on the aging scheduleshown below. (a) What is the appropriate balance for Alowance for Doubtful Accounts at year -end