Sipacore Ltd$.$ has an Accounts Receivable amount of $$363,700$ and an unadjusted credit balance in Allowance for Expected Credit

Losses of $$8,600$ at March $31.$ The company's accounts receivable and percentage estimates of uncollectible accounts are as follows:

$($a$)$

Prepare an aging schedule to determine the total estimated uncollectibles at March $31.$