Erickson Company had a $$300$ balance in Allowance for Doubtful Accounts on December $31,2027,$ before the current year's adjustment for uncollectible accounts. An aging of the accounts receivable revealed the following:

$\backslash$table$[[,\backslash$table$[[$Estimated Percentage$],[$Uncollectible$]],],[$Current Accounts,$$170,000,1\%$