The Viennese Pastry Company sells pastries to Bavarian restaurants. On January 1, the company had accounts receivable of $400,000 and an Allowance for Uncollectible Accounts of negative $12,750 (i.e.: the bad debt expense in the prior period had been under estimated). During the year, the company had total credit sales of $1,000,000 and collected $950,000 of accounts receivable. Also during the year, the company wrote off $15,250 of bad debts. At year end, the company determined that the Allowance for Uncollectible Accounts should have a balance of positive $17,250. What amount should be added to the account to achieve the correct year-end balance in the Allowance for Uncollectible Accounts? Select one: O • O O A. $19,750 B. $17,250 C. $45,250 D. $24,750