Ayear-end review of Accounts Receivable and estimated uncollectible percentages owed the following Accounts Ent. Percent Days Outstanding Receivable Uncollectible 1 - 30 days $62.000 3% 31-60 days $42.000 4% 67-90 days $21.000 10% Over 90 days 59.000 62 Before the year and adjustment, the credit halance in Alowance for Uncolectible Accounts was $1,000. Under the aging-of-receivable method, the Uncollectible - Account Expense at year-endis OA 510,320 OB. 51,00 OC. $9,320 OD. $11,320