Presented below is information related to the Accounts Receivable accounts of Tamarisk Inc. during the current year 2025. 1. An aging schedule of the accounts receivable as of December 31, 2025, is as follows. % to Be Applied after Age Under 60 days Net Debit Balance Correction Is Made $170,600 1% 60-90 days 136,900 4% 91-120 days 39,800 5% $3,500 definitely uncollectible; Over 120 days 24,000 estimated remainder uncollectible is 25% $371,300 "The $3,500 write-off of receivables is related to the 91-to-120 day category