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The Physical Therapy Center specializes in helping patients regain motor skills after serious a balances on December $31,2026,$ before any adjustment: Accounts Receivable $=$$$110,000$; All $$4,000($negative$,$ debit balance$).$ The center estimates uncollectible accounts based on an ac below.

$\backslash$table$[[$Age Group,Amount,Estimated Percent$],[$Not yet due,Receivable,Uncollectible$],[0-60$ days past due,$$60,000,4\%$

The Physical Therapy Center specializes in helping patients regain motor skills after serious accidents. The center has the following balances on December $31,2026,$ before any adjustment: Accounts Receivable $=$$$110,000$; Allowance for Uncollectible Accounts $=$ $$4,000($negative$,$ debit balance$).$ The center estimates uncollectible accounts based on an aging of accounts receivable as shown below.

$\backslash$table$[[$Age Group,$\backslash$table$[[$Amount$],[$Receivable$]],\backslash$table$[[$Estimated Percent$],[$Uncollectible$]]],[$Not yet due,$$60,000,4\%$