The Physical Therapy Center specializes in helping patients regain motor skills after serious accidents. The center has the following balances on December $31,2024,$ before any adjustment: Accounts Receivable $=$$$94,000$; Allowance for Uncollectible Accounts $=$ $$2,400($debit$).$ The center estimates uncollectible accounts based on an aging of accounts receivable as shown below.

$\backslash$table$[[$Age Group,$\backslash$table$[[$Amount$],[$Receivable$]],\backslash$table$[[$Estimated Percent$],[$Uncollectible$]]],[$Not yet due,$$44,000,5\%$