Current receivables 185,000 Receivables 1 to 30 days past due 48,000 Receivables 31 to 60 days past due 29,000 Receivables 61 to 90 days past due 16,000 Receivables older than 90 days past die 6,000 284,000 Expectation of what will not be collectible Current receivables 1% Receivables 1 to 30 days past due 3% Receivables 31 to 60 days past due 8% Receivables 61 to 90 days past due 20% Receivables older than 90 days past die 50% Balance already in the allowance account 425.