At December $31,$ its annual year$-$end, the accounts of Sun Systems Inc. show the following.

$$468,000$ in sales revenue for the year, of which one$-$sixth was on account.

$$2,340$ credit balance in Allowance for Doubtful Accounts, as of December $31$ of the prior year.

$$46,930$ debit balance in Accounts Receivable as of December $31$ of the current year $($prior to any write$-$offs of uncollectible accounts during the current year$).$

$$2,730$ in uncollectible accounts to be written off as of December $31$ of the current year.

Aging schedule at December $31$ of the current year, showing the following breakdown of total accounts receivable excluding amounts to be written off.

$\backslash$table$[[$Status$,$Amount$],[$Not past due,Remainder$],[$Past due $1-60$ days,$$10,400$