The Physical Therapy Center specializes in helping patients regain motor skills after serious acclyents. The center has the following balances on December $31,2024,$ before any adjustment Accounts Receivable $=$$$90,000$; Allowar ce for Uncollectible Accounts $=$ $$2,000($debit$).$ The center estimates uncollectible accounts based on an aging of accounts receivable as shown below.

$\backslash$table$[[,$Amount,Estimated Percent$],[$Age Group,Receivable,Uncollectible$],[$Not yet due,$$40,000,5\%$