Aging ot Receivables; Estimating Allowance tor I Accounts Wig Creations Company supplies wigs and hair care products to December 31, 20Y7: Custo mer Aac Beauty Angel Wigs Zodiac Beauty Subtotals beauty salons throughout Texas and the Southwest. The accounts receivable clerk for Wig Creations prepared the following partially completed aging of receivables schedule as of the end of business on Days Past Due Balance 20,500 7,900 4,400 Not Past Due 20,500 757,500 1-30 4,400 287,200 31-60 7,900 129,900 61-90 36,800 91-120 24,100 over 120 79,000 The following accounts were Custo mer Arcade Beauty Creative Images Excel Hair Products First Class Hair Care Golden Images Oh That Hair One Stop Hair Designs Visions Hair & Nail unintentionally omitted from the aging schedule. Assume all due dates are for the current year except for Visions Hair & Nail, which is due in the next year. Due Date Aug. 17 Oct. 30 July 3 Sept. 8 Nov. Nov. Dec. Jan. 23 29 11 Balance $4,900 5,200 8,300 7,200 4,000 2,200 7,100 4,400 Wig Creations has a past history of uncollectible accounts by age category, as follows: Percent Age Class Uncollectible Not past due 1-30 days past due 31-60 days past due 61-90 days past due 91-120 days past due Over 120 days past due Required: