Aging of receivables; estimating allowance for doubtful accounts Wig Creations Company supplies wigs and hair care products to beauty salons throughout Texas and the Southwest. The accounts receivable clerk for Wig Creations prepared the following partially completed aging of receivables schedule as of the end of business on December 31, 2017: Not Past Customer Balance Due Days Past Due 1-30 Days Past Due 31-60 Days Past Due 61-90 Days Past Due 91-120 Days Past Due Over 120 ABC Beauty Angel Wigs 20,900 7,700 20,900 Zodiac Beauty 4,200 Subtotals 1,287,700 740,800 7,700 4,200 283,100 128,000 42,500 16,300 77,000 The following accounts were unintentionally omitted from the aging schedule. Assume all due dates are for the current year except for Visions Hair & Nail, which is due in the next year. Customer Arcade Beauty Creative Images Due Date Balance August 17 $5,500 October 30 5,400 Excel Hair Products July 3 7,900 First Class Hair Care September 81 7,100 Golden Images November 23 3,200 Oh That Hair November 291 1,900 One Stop Hair Designs December 7 6,500 Visions Hair & Nail January 11 4,800 Wig Creations has a past history of uncollectible accounts by age category, as follows: