Carla Vista Company has accounts receivable of $$92,600$ at March $31,2027.$ Credit terms are $2/10,\frac{n}{30}.$ At March $31,2027,$ there is a $$2,154$ credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage$-$of$-$receivables basis for estimating uncollectible accounts. The company's estimates of uncollectibles are as shown below.

$\backslash$table$[[$Age of Accounts,Balance, March $31,\backslash$table$[[$Estimated Percentage$],[$Uncollectible$]]],[2027,2026],[$Current$,$$$60,500,$$$77,250,2\%$