Analyze the aging schedule and determine which receivables are most at risk of becoming uncollectible.

Accounts Receivable: $$500,000$

Aging Schedule:

$0-30$ days $($current$)$: $$300,000$

$31-60$ days: $$100,000$

$61-90$ days: $$70,000$

Over $90$ days: $$30,000$

Bad Debt Expense $($Year$-$to$-$Date$)$: $$18,000$

Allowance for Doubtful Accounts $($Beginning Balance$)$: $$5,000$ credit

Write$-$offs during the year: $$10,000$

Estimated uncollectible:

$1\%$ of current $(0-30$ days$)$

$5\%$ of $31-60$ days

$15\%$ of $61-90$ days

$40\%$ of over $90$ days

Current Credit Terms: Net $30$ days, with a $5\%$ discount if paid within $10$ days.