An aging analysis of Sheridan Companys accounts receivable at December 31, 2020 and 2021, showed the following:

						Accounts Receivable
Number of Days Outstanding		Estimated % Uncollectible				2021		2020
030 days			3%			$106,000		$130,000
3160 days			6%			26,500		65,000
6190 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, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $5,900.
2.		In 2021, $27,300 of accounts was written off as uncollectible and $3,200 of accounts previously written off was collected.

Prepare an aging schedule to calculate the estimated uncollectible accounts at December 31, 2020, and at December 31, 2021.

2020
Number of Days Outstanding		Amount				%				Estimated Uncollectible
030 days			$130,000				3%			$
3160 days			65,000				6%
6190 days			39,000				13%
Over 90 days			26,000				35%
Total			$260,000							$

2021
Number of Days Outstanding		Amount				%				Estimated Uncollectible
030 days			$106,000				3%			$
3160 days			26,500				6%
6190 days			53,000				13%
Over 90 days			79,500				35%
Total			$265,000							$