Question $3$ of $4$

$\frac{0\mathrm{.}61}{2}$

Current Attempt in Progress

Fleming Sign Company uses the allowance method in accounting for uncollectible accounts. Past experience indicates that $6\%$ of accounts receivable will eventually be uncollectible. Selected account balances on December $31,2026,$ and December $31,2027,$ appear below:

$\backslash$table$[[,\frac{12}{31}\frac{?}{26},\frac{12}{31}\frac{?}{27}$