Scorpion Company Has Net Credit Sales of $5,400,000 for the Year

Scorpion Company has net credit sales of $5,400,000 for the year and it estimates that doubtful accounts will be 2% of sales.
If its Allowance for Doubtful Accounts has a credit balance of $18,000 prior to adjustment, its balance after adjustment will be a credit of:

A) $ 84,000
B) $126,000
C) $ 83,880
D) $ 78,000