Prepare a schedule analyzing the changes in Allowance for Doubtful Accounts tor the year ended December $31,2020.$ snow supporting computations in good form. $($Hint: In computing the $12/31/2025$ allowance, subtract the $$33,000$ write$-$off$).$

GROUPER CORPORATION Analysis of Changes in the Allowance for Doubtful Accounts

For the Year Ended December $31,2025$

From inception of operations to December $31,2025,$ Grouper Corporation provided for uncollectible accounts receivable under the allowance method. The provisions are recorded, based on analyses of customers with different risk characteristics. Bad debts written off were charged to the allowance account; recoveries of bad debts previously written off were credited to the allowance account; and no year$-$end adjustments to the allowance account were made. Grouper's usual credit terms are net $30$ days.

The balance in Allowance for Doubtful Accounts was $$86,000$ at January $1,2025.$ During $2025,$ credit sales totaled $$5,860,000,$ interim provisions for doubtful accounts were made at $$58,600,$$$48,000$ of bad debts were written off, and recoveries of accounts previously written off amounted to $$3,000.$ Grouper installed a computer system in November $2025,$ and an aging of accounts receivable was prepared for the first time as of December $31,2025.$ A summary of the aging is as follows:

$\backslash$table$[[\backslash$table$[[$Classification by$],[$Month of Sale$]],\backslash$table$[[$Balance in$],[$Each Category$]],\backslash$table$[[$Estimated $\%],[$Uncollectible$]]],[$November$-$December $2025,$$$801,000,1\%$