An aging analysis of Sunland Company's accounts receivable at December $31,2023$ and $2024,$ showed the following:

$\backslash$table$[[\backslash$table$[[$Number of Days$],[$Outstanding$]],\backslash$table$[[$Estimated $\%],[$Uncollectible$]],$December $31],[2024,2023],[0-30$ days,$3\%,$$$114,000,$$$140,000$