$5-$ EricK Company had a $$300$ credit balance in Allowance for Doubtful Accounts at December $31,2022$ before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following:

$\backslash$table$[[,,\backslash$table$[[$Estimated Percentage$],[$Uncollectible$]]],[$Current Accounts,$$170,000,1\%$