At the beginning of $201,$ J$8$I Hospital reported Accounts Receivable $$10000$ and Allowance for Uncollectible Accounts $$1800($credit$).$

During $201,$ before recording the year$-$end adjusting entries, the Hospital recorded credit sales revenue $$18000$ and wrote off accounts receivable $$300.$ The following balance was reported on December $31,201,$ before any adjustment: Accounts Receivable $=$ $$13000.$ The Hospital estimates uncollectible accounts based on an aging of accounts receivable as shown below.

$\backslash$table$[[,\backslash$table$[[$Amount$],[$Age Group$]],\backslash$table$[[$Estimated Percent$],[$Uncollectible$]]],[$Not yet due,$$,8,000,10\%$