In 2017,Lawrence Company Had Gross Sales of $750,000 on Account

In 2017,Lawrence Company had gross sales of $750,000 on account and granted sales discounts of $15,000.On January 1,2017,the Allowance for Doubtful Accounts account had a credit balance of $18,000.During 2017,$30,000 of uncollectible accounts receivable were written off.Past experiences indicate that 3% of net credit sales become uncollectible.Using the percentage of net credit sales method,what would be the adjusted balance in the Allowance for Doubtful Accounts at December 31,2017?

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