3. Use the tables below to answer the questions. a. Establish the estimated uncollectible account values and all totals. Customer Total Hoadie Roofing Topsy Roofs Hiup Roofing Better Roofing Flattop Roofing Additional Customers Total Historical Default Rate Estimated uncollectible accounts Radcliffe's Roofing Supplies Schedule of Aged Accounts Receivable December 31, 20- Not 1-30 Days 31-60 61-90 Over 90 Due Past Due Days Days Days Past Due Past Due past Due 680 1 160 1 200 420 360 280 900 460 240 480 1 300 1 640 1 200 1 760 65 200 51 400 27 800 16 600 7 120 3% 5.5% 12% 30% 55% b. Establish the estimated uncollectible account percentages for the following scenario: Customer Total Marine Outfitters Schedule of Aged Accounts Receivable December 31, 20- Not 1-30 Days 31-60 61-90 Over 90 Due Past Due Days Days Days Past Due Past Due past Due 1 740 1 840 560 860 1 080 560 1 500 240 620 416 644 920 284 456 320 480 23 400 12 800 6 400 3 700 1560 Bill Bawson Awanga Aparuto Chris Chiroccolo David Damper Edith Engles Additional Customers Total Historical Default Rate Estimated uncollectible 420 accounts 832 1 020 1 240 2 000 1 400