Culver Co$.$ provides for doubtful accounts based on $4\%$ of gross accounts receivable, which had a balance of $$1,710,000$ at year$-$end. The following data are available for $2022.$

Credit sales during $2022$

$$5,016,000$

$19,380$

$9,120$

$34,200$

What is the balance in Allowance for Doubtful Accounts at December $31,2022?$

Allowance for doubtful accounts $12/31/22$ $

An analysis and aging of Flounder Corp. accounts receivable at December $31,2022,$ disclosed the following.

$\backslash$table$[[$Amounts estimated to be uncollectible,$$205,200$