From inception of operations to December 31,2017.Splish Corporation provided for uncollectible accounts receivable under the allowance method. written off were charged to the allowance account: recoveries of bad debts previously written off were credited to the allowance account, and no year-end adjustments to the allowance account were made. Splish's usual The provisions are recorded, based on analyses of customers with different risk characteristics. Bad debts The balance in Allowance for Doubtful Accounts was $ 139.700 at January 1,2017 During 2017, credit sales totaled $ 9,074,900. he provision for doubtful accounts was determined to be $ 181498.$ 90.749 of bad debts were written off, and recoveries of accounts previously written off amounted to $ 15,470. Splish installed a computer system in November 2017, and an aging of accounts receivable was prepared for the frst time as of December 31, 2017. A summary of the aging is as fol Estimated % Uncollectible 2% 9% 24% 78% Classification by Month of Sale Balance in Each Category November-December 2017 July-October January-June Prior to 1/1/17 $1,268,000 680,200 433,000 166,100 $2,547,300 Based on the review of collectibility of the account balances in the prior to 1/1/17" aging category, additional receivables totaling $ 55,100 were written off as of December 3 1, 2017. The 78% uncollectible estimate applies to the remaining $ 1 1 1,000 in the category. Effective with the year ended December 31,2017, Splish adopted a different method for estimating the allowance for doubtful accounts at the amount indicated by the year-end aging analysis of accounts receivable