Whispering Corporation operates in an industry that has a high rate of bad debts. Before any year-end adjustments, the balance in Whispering's Accounts Receivable account was $599,400 and Allowance for Doubtful Accounts had a credit balance of $44,570. The year-end balance reported in the balance sheet for Allowance for Doubtful Accounts will be based on the aging schedule shown below. Days Account Outstanding Less than 16 days Between 16 and 30 days Between 31 and 45 days Between 46 and 60 days Between 61 and 75 days Over 75 days (to be written off) (a) Amount $315,900 116,300 89,800 41,300 20,700 15,400 Probability of Collection +A 0.97 Balance for Allowance for Doubtful Accounts $ 0.90 0.86 0.78 0.54 What is the appropriate balance for Allowance for Doubtful Accounts at year-end? 0.00