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An aging analysis of Cato Limited's accounts receivable at December 31, 2021 and 2020, showed the following: Accounts Receivable Number of Days Outstanding 2021 2020

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An aging analysis of Cato Limited's accounts receivable at December 31, 2021 and 2020, showed the following: Accounts Receivable Number of Days Outstanding 2021 2020 Estimated Percentage Uncollectible 3% 0-30 days $297,300 $320,200 31-60 days 64.000 114,000 6% 61-90 days 86,700 75,800 12% Over 90 days 128.900 50,200 24% Total $576,900 $560,200 Additional information: 1. At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $8,800. In 2021. $42,300 of accounts were written off as uncollectible and $3,000 of accounts previously written off were recovered. 2. Calculate the carrying amount of Cato's accounts receivable at December 31, 2020 and 2021. 2021 2020 Carrying amount $ List of Accounts

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