In 2011, the Dugan Co

In 2011, the Dugan Co.had net credit sales of $375,000.On January 1, 2011, Allowance for Doubtful Accounts had a credit balance of $8,000.During 2011, $15,000 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 $100,000, what is the required adjustment to the Allowance for Doubtful Accounts at December 31, 2011?

A) $10,000
B) $17,000
C) $18,000
D) $15,000