Cullumber Company has accounts receivable of $$92,000$ at March $31,2025.$ Credit terms are $\frac{2}{10},\frac{n}{30}.$ At March $31,2025,$ there is a $$1,900$ 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 bad debts are as shown below.

$\backslash$table$[[,$Balance, March $31,,],[$Age of Accounts,$2025,2024,\backslash$table$[[$Estimated Percentage$],[$Uncollectible$]],],[$Current$,$$$61,400,$$$76,320,2,\%$