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 Days Past Due Customer Balance Due 1-30 31-60 61-90 91-120 Over 120 ABC Beauty 20,400 20,400 Angel Wigs 7,100 7,100 Zodiac Beauty Subtotals 3,800 1,296,400 742,600 3,800 293,000 116,200 38,700 23,500 82,400 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 Due Date Balance Arcade Beauty Aug. 17 $4,700 Creative Images Oct. 30 5,400 Excel Hair Products July 3 8,400 First Class Hair Care Sept. 8 7,200 Golden Images Nov. 23 3,700 Oh That Hair Nov. 29 2,900 One Stop Hair Designs Dec. 7 6,500 Visions Hair & Nail Jan. 11 4,000 Wig Creations has a past history of uncollectible accounts by age category, as follows: Age Class Percent Uncollectible Not past due 1 % 1-30 days past due 3 31-60 days past due 9 61-90 days past due 31 91-120 days past due 39 Over 120 days past due 80