Crabbe Apple Ltd$.$ had an $$1,100$ credit balance in Allowance for Doubtful Accounts at December $31,2023,$ before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following:

Current Accounts

$1-30$ days past due

$31-60$ days past due

$61-90$ days past due

Over $90$ days past due

Total Accounts Receivable $$225,{000}_{?}$

Estimated Percentage

Uncollectible

$\backslash$table$[[$$$180,000,1\%$