Swathmore Clothing Corporation grants its customers $30$ days' credit. The company uses the allowance method for its uncollectible accounts receivable. During the year, a monthly bad debt accrual is made by multiplying $2\%$ times the amount of credit sales for the month. At the fiscal year$-$end of December $31,$ an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly.

At the end of $2023,$ accounts receivable were $$614,000$ and the allowance account had a credit balance of $$78,000.$ Accounts receivable activity for $2024$ was as follows:

$\backslash$table$[[$Beginning balance,$$614,000$