Sunland Company has accounts receivable of $$94,800$ at March $31,2022.$ Credit terms are $\frac{2}{10},\frac{n}{30}.$ At March $31,2022,$ there is a $$2,271$ credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage$-$ofreceivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below.

$\backslash$table$[[$Balance$,$ March $31,\backslash$table$[[$Estimated Percentage$],[$Uncollectible$]]],[2022,2021],[53,400,$$$80,240,2\%$