Brown Cow Dairy uses the aging approach to estimate Bad Debt Expense. The balance of each account receivable is aged on the basis of three time periods as follows: $(1)1$ to $30$ days old, $$11,600$; $(2)31$ to $90$ days old, $$4,600$; and $(3)$ more than $90$ days old, $$2,600.$ For each age group, the average loss rate on the amount of the receivable due to uncollectibility is estimated to be $(1)4$ percent, $(2)12$ percent, and $(3)20$ percent, respectively. At December $31($end of the current year$),$ the Allowance for Doubtful Accounts balance was $$760($credit$)$ before the end$-$of$-$period adjusting entry is made.