In 2025, Patterson Wholesale Company had net credit sales of \(\$ 750,000\). On January 1,2025 , Allowance for Doubtful Accounts had a credit balance of \(\$ 18,000\). During \(2025, \$ 30,000\) of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be \(10 \%\) of the balance in receivables (percentage-of-receivables basis). If the accounts receivable balance at December 31 was \(\$ 200,000\), what is the required adjustment to Allowance for Doubtful Accounts at December 31, 2025 ?

a. \(\$ 20,000\).

b. \(\$ 75,000\).

c. \(\$ 32,000\).

d. \(\$ 30,000\).