Current Attempt in Progress

Ivanhoe Company has accounts receivable of $$97,500$ at March $31,2025.$ Credit terms are $\frac{2}{10},\frac{n}{30}.$ At March $31,2025,$ there is a $$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$,$$$68,600,$$$72,100,2],[1-30$ days past due,$12,600,8,420,5],[31-90$ days past due,$9,200,2,510,31],[$Over $90$ days past due,$7,100,1,110,46],[,$$$97,{500}_{?},$$$84,{140}_{?},]]$