Craven Company, an accrual basis company, operates on a calendar year end and uses the current expected credit (CECL) method of aging of accounts receivable to estimate credit losses. During a review of the adjusted trial balance, the controller questioned the dollar amounts reported for the allowance for credit losses and credit loss expense for the year ended December 31 , Year 6 . Concerned that some errors may exist, he asked the accounts receivable supervisor to investigate and provide supporting documents and calculations for the balance for both accounts. The credit terms are n/30. The percentages for accounts receivable deemed to be uncollectible for Year 6 are based on the previous year's aging schedule. Accounts Recelvable Analysis Year 5 Aging Schedule General Ledger (selocted) A. Complete the following schedule for allowance for credit losses. Note: Round your answers to the nearest whole percent