Carla Vista Co. has accounts receivable of $97,900 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $1,951 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. Balance, March 31 Age of Accounts 2022 2021 Estimated Percentage Uncollectible Current $69,000 $80,200 1-30 days past due 12,000 7,260 2 % 5 31-90 days past due 9,900 2,500 28 Over 90 days past due 7,000 1,060 53 $97,900 $91,020