The following is the ending balances of accounts at June $30,2024,$ for Excell Company.

Additional information:

The short$-$term investments account includes $$37,000$ in U$.$S$,$ treasury bills purchased in May. The bills mature in July, $20$

The accounts receivable account consists of the following:

a$.$ Amounts owed by customers

b$.$ Allowance for uncollectible accounts$-$trade customers

$$252,000$

$(26,000)$