A year-end review of Accounts Recovate and estimated uncollectible percentages end the flowing Days Outstanding 1-30 days 31-60 days 61-90 days Over 90 days Accounts Recevable Est Percent thcolecble $5,000 2% $42,000 $20,000 12% $8,000 51% Before the year-end aatment, the credit balance in Allowance for Ubcollectible Accounts was $1,000 Under the aging- adjusting entry is made OA $300 OB 50,460 C$10.460 OD $0.400