A company has the following unadjusted account balances at December $31$ of the current year; Accounts Receivable of $$185,700$ and Allowance for Doubtful Accounts of $$1,600($credit balance$).$ The company uses the aging of accounts receivable to estimate its bad debts. The following aging schedule reflects its accounts receivable at the current year$-$end:

$\backslash$table$[[$Account Age,Balance,Estimated Uncollectible$],[$Current $($not yet due$),$$$96,000,$Percentage$],[1$ to $30$ days past due,$64,000,1\mathrm{.}0\%$