On December $31,2024,$ the Allowance for Expected Credit Losses has an unadjusted debit balance of $$1,030.$ Oak Ridge Corporation

estimates that $10\%$ of its total accounts receivable balance of $$82,500$ will become uncollectible and records the necessary

adjustment to the Allowance for Expected Credit Losses. On May $11,2025,$ Oak Ridge Corporation determined a J$.$ Reno's account

was uncollectible and wrote off $$1,540.$ On June $12,2025,$ Reno paid the amount previously written off.