Godfreid Company has accounts receivable of $95,400 at March 31, 2022. At March 31, 2022, there is a $2,100 balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below.

Estimated Balance, March 31 Percentage Age of Accounts 2022 2021 Uncollectible Current $65,000 $75,000 2 % 1-30 days past due 12,900 8,000 5 31-90 days past due 10,100 2,400 30 Over 90 days past due 7,400 1,100 50 $95,400 $86,500