Roeker Company provides information systems consuitation services to large companies in the Chicagoland area. Due to a dp in the economy, Roeker has increased the percentage of credit sales which it believes will be uncollectible from 3.0% to 3.2% for the year. Rceker's consulting services provided revenues of $700,000 in 2023 . During 2024, Roeker has write-offs of $750 related to goods purchased in 2023. Prior to the write-off for the $750 default, Roeker's accounts receivable and allowance for doubutit accounts balances were $480,000 and $232 (credit), respectively