31 A year-end review of Accounts Receivable and estimated uncollectible percentages revealed the following Days Outstanding Accounts Receivable Est. Percent Uncollectible 1-30 days $62,000 3% 31-60 days. $41,000 4% 61-90 days $22,000 10% Over 90 days $8,000 52% 1p Before the year-end adjustment, the credit balance in Allowance for Uncollectible Accounts was $1,200. Under the aging-of- receivables method, the Uncollectible-Account Expense at year-end is: O $8,660 $1,860. $11,060. $9,860