Aging of Receivables; Estimating Allowance for Doubtful Accounts Trophy Fish Company supplies flies and fishing gear products to sporting goods stores and outfitters throughout the western United States. The accounts receivable clerk for Trophy Fish prepared the following partially completed aging of receivables schedule as of the end of business on December 31, 20Y7: Not Past Due 19,900 Days Past Due Customer AAA Outfitters Brown Trout Fly Shop Balance 1-30 31-60 61-90 91-120 Over 120 19,900 7,500 7,500 Zigs Fish Adventures Subtotals The following accounts were unintentionally omitted from the aging schedule Customer Adams Sports and Flies Blue Dun Flies Cicada Fish Co. Deschutes Sports Green River Sports Smith River Co. Western Trout Company Wolfe Sports Trophy Fish has a past history of uncollectible accounts by age category, as follows: 4,400 4,400 1,284,700 749,100 282,500 111,800 44,900 20,000 76,400 Due Date Balance May 22 Oct. 10 Sept. 29 Oct. 20 Nov. 7 Nov. 28 Dec. 7 Jan. 20 $4,500 5,300 8,500 7,400 3,200 2,500 7,000 4,300 Percent Age Class Not past due 1-30 days past due Uncollectible 1%