Estimating Bad Debts Expense and Reporting of Receivables At December 31, 2013, Sunil Company had a balance of $150,000 in its accounts receivable and an unused (unadjusted year-end) balance of $1,680 in its allowance for uncollectible accounts. The company then aged its accounts as follows: Current $121,600 0-60 days past due 17,600 61-180 days past due 7,200 Over 180 days past due 3,600 Total accounts receivable $150,000 The company has experienced losses as follows: 1% of current balances, 5% of balanc