$14$

A company estimates uncollectible accounts using the allowance method at December $31.$ It prepared the following aging of receivables analysis.

$\backslash$table$[[,$Total,Days Past Due$],[,0,1$ to $30,31$ to $60,61$ to $90,$Over $90],[$Accounts receivable,$$110,000,$$$68,000,$$$17,000,$$$10,000,$$$8,000,$$$7,000$