that at December $31,2023,$ based on a review of the aged accounts receivable, the allowance for expected credit losses would be properly measured at $$535,000.$

$($a$1)$

Prepare a schedule calculating the balance in Grouper's Allowance for Expected Credit Losses at December $31,2023.$

Balance, January $1,2023$

$

Loss on impairment accrual

Uncollectible receivables written off

Balance, December $31,2023$ before adjustment

Allowance adjustment

Balance, December $31,2023$