$[$The following information applies to the questions displayed below.$]$

On December $31,$ Jarden Company's Allowance for Doubtful Accounts has an unadjusted credit balance of $$14,500.$ Jarden prepares a schedule of its December $31$ accounts receivable by age.

$\backslash$table$[[$Accounts$,,$Expected Percent$],[$Receivable$,$Age of Accounts Receivable,Uncollectible$],[$$$860,000,$Not yet due,$1\mathrm{.}25\%$