Customer Not Yet Due Total $ 23,900 Number of Days Past Due 1-30 31-60 61-90 Over 90 $ 8,100 $15,800 Aneesh Bird 28,200 $ 28,200 Cope 49,500 4,500 5,100 $39,900 De Spears 37,300 $37,300 Others 127,700 $266,600 76,000 38,100 13,600 $108,700 $51,300 $29.400 $39,900 3% 7% 12% 25% $3,261 $3,591 $3,528 $9,975 Estimated percentage uncollectible $37,300 63% $23,499 Total estimated bad debts $ 43,854 At December 31, 2016, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,600