Bramble Ltd. has accounts receivable of $235,200 and an unadjusted debit balance in its allowance for doubtful accounts of $740 at March 31, 2021. An analysis of the accounts receivable shows these amounts: Month of Sale Amount March (0-30) $153,800 February (31-60) 22,700 January (61-90) 35,000 October-December (over 90) 23,700 The company's percentage estimates of its uncollectible accounts are as follows: Number of Days Estimated % Uncollectible Outstanding 0-30 1% 31-60 10% 61-90 30% Over 90 60%