On December $31,2023,$ Toro Company's Allowance for Doubtful Accounts had an unadjusted credit balance of $$28,000.$ The accountant for Toro has prepared a schedule of the December $31,2023,$ accounts receivable by age and, on the basis of past experience, has estimated the percentage of the receivables in each age category that will become uncollectible. This information is summarized as follows:

$\backslash$table$[[\backslash$table$[[$December $31,2023],[$Accounts$]],\backslash$table$[[$Expected$],[$Percentage$]],],[$Receivable$,$Age of Accounts Receivable,Uncollectible$],[$$$1,360,000,$Not due $($under $30$ days$),1\mathrm{.}25\%$