Sandhill Manufacturing Company had a $300 credit balance in Allowance for Doubtful Accounts at December 31, 2025, before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following: Current Accounts 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past due Total Accounts Receivable $100,000 15,000 11,000 7,900 9,900 $143,800 Estimated Percentage Uncollectible 1 % 4 % 6 % 19 % 34 %