At the beginning of $20x1,H3c$ Hospltal reported Accounts Receivable $$8500$ and Allowance for Uncollectible Accounts $$1200($credit$).$ During $20$X$1,$ before recording the year$-$end adjusting entries, the Hospital recorded credit sales revenue $$16000$ and virote off accounts recelvable $$400.$ 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 recelvable as shown below.

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