An aging analysis of Sheridan Company's accounts receivable at December 31, 2023 and 2024, showed the following: December 31 Number of Days Estimated % Outstanding Uncollectible 2024 2023 0-30 days 3% $106,000 $130,000 31-60 days 6% 26,500 65,000 61-90 days 13% 53,000 39,000 Over 90 days 35% 79,500 26,000 Total $265,000 $260,000 Additional information: 1. At December 31, 2023, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $5,900. 2. In 2024, $27,300 of accounts was written off as uncollectible and $3,200 of accounts previously written off was collected.