At the beginning of $203,$ C$3$a Tax Prep Company reported Accounts Receivable $$12000$ and Allowance for Uncollectible Accounts $$1000($debit$).$ During $20$X$3,$ before recording the year$-$end adjusting entries, the Company recorded credit service revenue $$25000$ and wrote off accounts receivable $$250.$ The following balance was reported on December $31,203,$ before any adjustment: Accounts Receivable $=$$$23000.$ The Company estimates uncollectible accounts based on an aging of accounts receivable as shown below.

$\backslash$table$[[$Age Group,$\backslash$table$[[$Amount$],[$Receivable$]],\backslash$table$[[$Estimated Percent$],[$Uncollectible$]]],[$Not yet due,$$,18,000,10\%$