An aging analysis of Duffy Dog Limited's accounts receivable at December 31, 2021 and 2020, showed the following: Number of Days Outstanding Accounts Receivable 0-30 days $303,000 Estimated 2021 2020 $318,900 Percentage Uncollectible 3% 31-60 days 64,700 113,200 6% 61-90 days 85,600 76,200 12% Over 90 days Total 129,600 $582,900 50,500 24% $558,800 Additional information: 1. At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $8,700. 2. In 2021, $41,600 of accounts were written off as uncollectible and $2.900 of accounts previously written off were recovered.