Wildhorse Company has a $$179000$ balance in Accounts Receivable and a $$504$ debit balance in Allowance for Doubtful Accounts at year end just prior to recording adjusting entries. Credit sales for the period totaled $$1171200.$ How much is the amount of the bad debt adjusting entry if Wildhorse estimates that $1\mathrm{.}5\%$ of its receivables will be uncollectible?

$$3189$

$$2685$

$$2181$

$$17568$