Current Attempt in Progress

Crane Company has accounts receivable of $$99,216$ at March $31,2027.$ At March $31,2027,$ there is a $$2,184$ 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 follows.

$\backslash$table$[[,$Balance, March $31,$Estimated Percentage$],[$Age of Accounts,$2027,2026,$Uncollectible$],[$Current$,$$$67,600,$$$78,000,2\%$