On December $31,2022,$ Ace Hardware reported the following information on its balance sheet: Accounts Receivable $$1,350,00081,000$ Allowance for Doubtful Accounts $($credit$)$ During $2023,$ the Company had the following transactions related to receivables: Sales on Account Collections on Account Write$-$offs of uncollectible accounts Recovery of previously written off accounts $$4,500,0004,275,00090,00018,000$ If bad debts are estimated to be $1\mathrm{.}50\%$ of credit sales, determine the ending balance in the Allowance for Doubtful Accounts after adjustment, at the end of $2023$: Select one: O a$.$ $$76,500$ O b$.$ $$94,500$ O c$.$ $$67,500$ O d$.$ $$74,250$ O e$.$ $$58,500$