In $2021,$ Warehouse $13$ had net credit sales of $$759000.$ On January $1,2021,$ Allowance for Doubtful Accounts had a credit balance of $$16070.$ During $2021,$ $$29010$ of uncollectible accounts receivable were written off. Past experience indicates that the allowance should be $10\%$ of the balance in receivables $($percentage of receivable basis$).$ If the accounts receivable balance at December $31$ was $$161000,$ what is the required adjustment to the Allowance for Doubtful Accounts at December $31,2021?$

$$29040$

$$32170$

$$29010$

$$161000$