Blossom Company has accounts receivable of $168,000 at September 30, 2021. An analysis of the accounts shows the following:

Month of Sale		Balance
September			$118,000
August			25,000
July			14,000
April, May, and June			11,000
			$168,000

Credit terms are 2/10, n/30. The unadjusted balance in the Allowance for Doubtful Accounts on September 30, 2021, is $2,040 debit. The company uses an aging schedule to estimate uncollectible accounts. The companys percentage estimates of bad debts are as follows:

Number of Days Outstanding		Estimated % Uncollectible
030			1%
3160			10%
6190			25%
Over 90			60%

(a)

Prepare an aging schedule to determine the total estimated uncollectible accounts at September 30, 2021.

Age of Accounts		Amount				%				Estimated Uncollectible
0-30 days outstanding			$118,000				1%			$enter a dollar amount
31-60 days outstanding			25,000				10%			enter a dollar amount
61-90 days outstanding			14,000				25%			enter a dollar amount
Over 90 days outstanding			11,000				60%			enter a dollar amount
										$enter a total amount