Entry for Uncollectible Accounts Outlaw Bike Co. is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31 and a historical analysis of the percentage of uncollectible accounts in each age category are given below. Estimated Uncollectible Estimated Uncollectil Age Interval Balance Accounts Percent Accounts Amount Not past due $892,000 3/4 % $6,690 1-30 days past due 285,000 1.00 2,850 31-60 days past due 101,000 8.00 8,080 61-90 days past due 63,000 16.00 10,080 91-180 days past due 43,100 50.00 21,550 Over 180 days past due 17,700 80.00 14,160 Total $1,401,800 $63,410