Daly Company estimates uncollectible accounts using the allowance method at December 31. It prepared the following aging of receivables analysis.

Days Past Due

Total

0

1 to 30

31 to 60

61 to 90

Over 90

Accounts receivable

$

645,000

$

411,000

$

105,000

$

51,000

$

33,000

$

45,000

Percent uncollectible

1

%

2

%

5

%

7

%

10

%

a.

Complete the below table to calculate the estimated balance of Allowance for Doubtful Accounts using the aging of accounts receivable method.

Accounts Receivable		Percent Uncollectible (%)
Not due:		x		=
1 to 30:		x		=
31 to 60:		x		=
61 to 90:		x		=
Over 90:		x		=
Estimated balance of allowance for uncollectibles