Current Attempt in Progress

In $2027,$ Sheffield Company had net credit sales of $$1125100.$ On January $1,2027,$ Allowance for Doubtful Accounts had a credit balance of $$27800.$ During $2027,$ $$43000$ of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be $10\%$ of the balance in receivables $($percentage$-$of$-$receivables basis$).$ If the accounts receivable balance at December $31$ was $$377500,$ what is the required adjustment to the Allowance for Doubtful Accounts at December $31,2027?$

$$22550$

$$37750$

$$52950$

$$15200$