$($a$)$

a$)$

Foress Ltd$.$ prepares an aging schedule for its accounts receivable at the end of each month and records credit losses monthly. The following selected information is from Fores's's partial aging schedule at the end of March:

$\backslash$table$[[\backslash$table$[[$Number of Days$],[$Outstanding$]],\backslash$table$[[$Accounts$],[$Receivable$]],\backslash$table$[[$Estimated Percentage$],[$Uncollectible$]]],[0-30$ days,$$657,000,3\%$