Daley Company estimates uncollectible accounts using the allowance method at December 31. It pre the following aging of receivables analysis. Days Past Due Total I to 30 31 to 60 61 to 90 Over 90 Accounts receivable Percent uncollectible ts receivable $570.000 $396.000 $90,000 $36,000 $18.000 1% 2% 5% 7% 10%