After assessing the credit risk characteristics of its accounts receivable, a company determined that the length of time a receivable was outstanding was the most appropriate risk characteristic to use for determining expected credit losses. The company prepared the following aging schedule for its acchints receivable as at December 31, 2023: On December 31, 2023, the unadjusted balance in the Allowance for Expected Credit Losses (prior to the aging analysis) was a credit of $5,980