Golden, Inc., began operations in $2024.$ In $2024,$ Golden, provided services to customers on account of $$500,000.$ Of this amount, $$200,000$ remains uncollected at the end of $2024.$ Golden estimates bad debts at $6\%$ of the year$-$end accounts receivable.

During $2025,$ Golden wrote off $$13,000$ of accounts receivable that became uncollectible. At the end of $2025,$$$100,000$ in accounts receivable remains uncollected, and Golden decided to estimate the allowance for future uncollectible accounts using the following age groups with the related estimated percent uncollectible of each age group at the end of $2025.$

$\backslash$table$[[,$Amount Receivable,Estimated $\%$ Uncollectible$],[$Age Group,$$60,000,3\%$