From the following information, determine the amount to be adjusted against the provision for doubtful debt account at the end of the 2021-22 financial year

Provision for doubtful debts (1 July 2021) $34,500

Bad debt expenses incurred in the 2021-22 financial year $25,750

Provision for doubtful debts required at 30 June 2022 assessed at 2% of credit sales of $1,300,000 (ignore GST).

From the following information, determine the amount to be adjusted against the provision for doubtful debt account at the end of the 2021-22 financial year

a.$17,250

b.$1,250

c.$26.000

d.$24,750

e.$24,500