(a) What is the appropriate balance for the Allowance for Doubtful Accounts at the year-end? Da s Account Outstandin 0-15 days 16 - 30 days 31 - 45 days 46 - 60 days 61 - 75 days Over 75 days $100,000 Amount $300,000 100,000 80,000 40,000 20,000 15,000 Probabili of Collection 0.98 0.90 0.85 0.80 0.55 0.00 Doubtful Accts: $6, ooo 10,000 12,000 8, ooo 9, ooo 15,000 $60 ooo