Daley Company estimates uncollectible accounts using the allowance method at December $31.$ It prepared the following aging of receivables analysis.

$\backslash$table$[[,,,$D$.,$ys past bu$,,],[$Accounts peccivable,$\backslash$table$[[$Total$],[$S$640,$ ead$]],\backslash$table$[[$s$],[$$$410,009$