Bridgeport Corp. has accounts receivable of $93,200 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $2,188 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below. Age of Accounts Current 1-30 days past due 31-90 days past due Over 90 days past due Balance, March 31 2022 $61,800 13,900 10,700 6,800 2021 $72,930 7,310 2,590 1,210 $93,200 $84,040 Estimated Percentage Uncollectible 452156 2 % 5 30 50

Bridgeport Corp. has accounts receivable of $93,200 at March 31, 2022. Credit terms are 2/10,n/30. At March 31,2022 , there is a $2,188 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below