3. Prepare an aging of receivables and prepare the corresponding journal entry. Beginning balance for Allowance for doubtful accounts is 47,300. DAYS OUTSTANDING RECEIVABLES PERCENT OF UNCOLLECTIBILITY Not yet due 1-30 days 31-60 days 305,000 1% 124,500 2% 27,000 3% 61-90 days 360,000 4% 91-120 days 562,000 5% 120-180 days 40,000 8% Over 180 days 87,900 10%