Swifty Corporation had a $$300$ ?credit balance in Allowance for Doubtful Accounts at December $31,2022,$ ?before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following:

$\backslash$table$[[,\backslash$table$[[$Estimated Percentage$],[$Uncollectible$]],],[$Current Accounts,$$110,000,1\%\%$