Accounts receivable Estimated percentage uncollectible Total estimated bad debts Total $262,000 $ 42,400 Not Yet Due $107,000 3% $ 3,210 1-30 $49,000 7% $3,430 Number of Days Past Due 31-60 $28,000 12% $3,360 61-90 $40,000 24% $ 9,600 Over 90 $38,000 60% $22,800 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is $8,000