A year-end review of Accounts Receivable and estimated uncollectible percentages revealed the following Days Outstanding 1-30 days 31-60 days 61-00 days Over 90 days Accounts Est. Percent Receivable Uncollectible $66,000 2% $42,000 4% $20,000 12% $8,000 51% Before the year-end adjustment, the credit balance in Allowance for Uncollectible Accounts was $1,000 Under the aging-of-eceivables method, the balance is the Alaware for Uncat adjusting entry in made O.A. $300 OB 59460 OC $10,460 OD. $8,460