Current Attempt in Progress

Sheridan Company has accounts receivable of $$87,768$ at March $31,2027.$ At March $31,2027,$ there is a $$1,932$ 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.