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

Number of Days

Outstanding

Accounts Receivable

Estimated

Percentage Uncollectible

$2024$

$2023$

$0-30$ days

$$230,000$

$$230,000$

$4\%$

$31-60$ days

$109,000$

$94,000$

$7\%$

$61-90$ days

$68,000$

$48,000$

$10\%$

Over $90$ days

$34,000$

$23,000$

$21\%$

Total

$$441,000$

$$395,000$

Additional information:

At December $31,2023,$ the unadjusted credit balance in Allowance for Expected Credit Losses was $$2,000.$

In $2024,$ $$27,000$ of accounts were written off as uncollectible and $$2,000$ of accounts previously written off were recovered. Calculate the carrying amount of Uli's accounts receivable at December $31,2023$ and $2024.$

$2024$

$2023$

Carrying amount

$

$