Flounder Corporation has conducted a year$-$end review of its outstanding accounts receivable has determined the following information at December $31,2023$:

$\backslash$table$[[,\backslash$table$[[$Outstanding$],[$Balance$]],\backslash$table$[[$Percentage Estimated$],[$to be Uncollectible$]]],[-30$ days outstanding,$$61,600,2\mathrm{.}0\%$