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, 2011: Days Past Due Customer Balance Not Past Due 1-30 31-60 61-90 91-120 over 120 Subtotals 738,000 409,500 177,100 81,200 27,300 24,400 18,500 The following accounts were unintentionally omitted from the aging schedule: Customer Due Date Balance Arcade Beauty May 28, 2011 $3,000 Creative Images Sept. 7, 2011 6,400 Excel Hair Products Oct 17, 2011 First Class Hair Care Oct 24, 2011 2,100 Golden Images Nov 23, 2011 700 Oh The Hair Nov. 29, 2011 3,700 One Stop Hair Designs Dec. 2, 2011 Visions Hair and Nail Jan 5, 2012 7,800 Wig Creations has a past history of uncollectible accounts by age category, as follows: Percent Age Class Uncollectible 900 2,300