accounts are estimated to be 4.5% of outstanding accounts receivable. stimated to be 2.5% of sales. aging analysis on December 31,2021 , that estimated total uncollectible accounts to be $7,900. e entered in the format dd/mmm (ie. January 15 would be 15/Jan ). -accounts have been provided for your calculations, but will not be marked. accounts are estimated to be 4.5% of outstanding accounts receivable. stimated to be 2.5% of sales. aging analysis on December 31,2021 , that estimated total uncollectible accounts to be $7,900. e entered in the format dd/mmm (ie. January 15 would be 15/Jan ). -accounts have been provided for your calculations, but will not be marked