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, 20Y1: Days Past Due Customer Subtotals Balance Not Past Due 779,700 432,800 1-30 31-60 61-90 91-120 187,100 85,800 28,800 25,700 Over 120 19,500 The following accounts were unintentionally omitted from the aging schedule: Customer Due Date Balance Arcade Beauty May 28, 201 $2,500 Creative Images Sept. 7, 2011 5,200 Excel Hair Products Oct. 17, 20Y1 700 First Class Hair Care Oct. 24, 20Y1 1,700 Golden Images Nov. 23, 20Y1 600 Oh That Hair Nov. 29, 20Y1 3,000 One Stop Hair Designs Dec. 2, 20Y1 1,900 Visions Hair & Nail Jan. 5, 2012 6,400 Wig Creations has a past history of uncollectible accounts by age category, as follows: Age Class Not past due Percent Uncollectible 2% 1-30 days past due 4 31-60 days past due 12 61-90 dave nast due 18. Check My Work Previout Save and Exit Submit Assignment for Grading