At January $1,2025,$ XYZ Company had an all owance for doubtful accounts with a $$12,700$ credit balance. XY Z Company reported the following information for $2025$:

Write$-$offs of uncollectible accounts $..........$ $ $9,200$

Recoveries of previously written$-$off acco unts $..$ $ $14,600$

In order to estimate the bad debt expense, XYZ Company prepared the following aging schedule at December $31,2025$:

Accounts Receivabl

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