Crabbe Apple Ltd$.$ had an $$1,100$ credit balance in Allowance for Doubtful Accounts at December $31,2023,$ before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following:

$\backslash$table$[[,,$Estimated Percentage$],[$Current Accounts,$$180,000,$Uncollectible$],[$days past due,$16,000,1\%$