Youmin has accounts receivable of $95,400 at march 31, 2021 (amounts in thousands). Credit terms are 2/10, n/30. At march 31, 2021, there is a $2,100 credit balance in allowance for doubtful accounts prior to adjustment. The company uses the percentage‐of‐receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below.