A company estimates uncollectible accounts using the allowance method at December $31.$ It prepared the following aging of receivables analysis.

$\backslash$table$[[,$Total,Days Past Due$],[,,1$ to $30,31$ to $60,61$ to $90,$Over $90],[\backslash$table$[[$Accounts receivable$],[$Percent uncollectible$]],$$$615,000,\backslash$table$[[$$$405,000$