whats the answer???

Net sales for the month are $800,000, and bad debts are expected to be 1.5% of net sales. The company uses the percentage-of-sales basis. If Allowance for Doubtful Accounts has a credit balance of $15,000 before adjustment, what is the balance after adjustment?

(a)	$15,000.
(b)	$27,000.
(c)	$23,000.
(d)	$31,000.