In 2014,Lawrence Company Had Gross Sales of $750,000 on Account

In 2014,Lawrence Company had gross sales of $750,000 on account and granted sales discounts of $15,000.On January 1,2014,the Allowance for Doubtful Accounts had a credit balance of $18,000.During 2014,$30,000 of uncollectible accounts receivable were written off.Past experiences indicate that 3% of net credit sales become uncollectible.Using the percentage of credit sales method,what would be the adjusted balance in the Allowance for Doubtful Accounts at December 31,2014?

A) $10,050.
B) $10,500.
C) $22,050.
D) $34,500.