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Roger Ltd$.$ prepares an aging schedule for its accounts receivable at the end of each month and records bad debts expense monthly. Thenflowing selected information is from Roger's partial aging schedule at the end of July:

$\backslash$table$[[\backslash$table$[[$Number of Days$],[$Outstanding$]],\backslash$table$[[$Accounts$],[$Receivable$]],\backslash$table$[[$Estimated Percentage$],[$Uncollectible$]]],[\backslash$table$[[--30$ days$]],$$$71,000,2\%$