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 creditlosses. The company prepared the following aging schedule for its accounts receivable as at December $31,2023$ :

Number of days past due

$\backslash$table$[[$Customer$\text{'}$s name,$\backslash$table$[[$Total amount$],[$owed$]],\backslash$table$[[$Current$],[($not yet due$)]],1-30,31-60,61-90,$Over $90],[$Begin$,$$$41,400,$$$10,900,$$$19,000,$$$7,000,$$$4,500,],[$Cizeron$,27,900,27\mathrm{.}900,,,,],[$Lemoine$,51,200,44500,4,100,,2,600,],[$Rudellin$,36,200,,,36,200,,],[$Others$,209,700,89\mathrm{.}800,67\mathrm{.}600,14,000,19,000,22,300],[$$$366,400,5173,100,$$$90,700,554,200,$$$26,100,$$$22,300$