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$3$

St$.$ Joseph Hospital has the following balances on December $31,2024,$ before any adjustment: Accounts Receivable $=$$$60,000$; Allowance for Uncollectible Accounts $=$$$1,500($credit$).$ St$.$ Joseph estimates uncollectible accounts based on an aging of accounts receivable as shown below.

$20$

$\backslash$table$[[,\backslash$table$[[$Estimated$],[$Percent$]],],[$Age Group,Amount,$\backslash$table$[[$Recivable$],[$Uncollectible$]]],[$Not yet due,$$40,000,20\%$