As of December 31, 2017, Rodger’s company has a balance in t…

As of December 31, 2017, Rodger’s company has a balance in their accounts receivable of $1,800,000.  The beginning balance in their allowance for doubtful accounts (AFDA) is $23,000 (credit) and they estimate that they need an ending allowance balance equal to 5% of the gross receivables balance.  The ending balance in their allowance account as of December 31, 2017 after all adjusting journal entries are made is: