An aging analysis of Paver Limited's accounts receivable at December 31, 2021 and 2020, showed the following: Accounts Receivable Number of Days Outstanding Estimated Percentage Uncollectible 2021 2020 0-30 days $301,900 $320,100 3% 31-60 days 64,400 114,400 6% 61-90 days 86,700 76,300 12% Over 90 days 129,700 49,700 24% Total $582,700 $560,500 Additional information: Additional information: 1. At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $8,400. 2. In 2021, $42,400 of accounts were written off as uncollectible and $3,200 of accounts previously written off were recovered. (21) Prepare an aging schedule to calculate the estimated uncollectible accounts at December 31, 2020 and 2021. Note that the estimated percentages uncollectible are the same for both years. Total estimated allowance balance at Dec 31, 2020: Number of Days Accounts Estimated Estimated Number of Days Outstanding Accounts Receivable Estimated Percentage Uncollectible Estimated Uncollectible Accounts $ 0-30 days $320,100 3% 31-60 days 114,400 6% 61-90 days 76,300 12% Over 90 days 49,700 24% $ Total $560,500 Total estimated allowance balance at Dec. 31, 2021: Number of Days Accounts Estimated Estimated Number of Days Outstanding Accounts Receivable Estimated Percentage Uncollectible Estimated Uncollectible Accounts 0-30 days $301,900 $ 3% 31-60 days 64,400 6% 61-90 days 86,700 12% Over 90 days 129,700 24% Total $582,700 $ e Textbook and Media ia