Hall uses aging to estimate uncollectibles. Accounts of $100,000 are less than 30 days old (98% collectible) $50,000 are 30 to 60 days old (90% collectible) $25,000 are 61-120 days old (50% collectible), and the remaining $10,000 is 10% collectible. The Allowance for Uncollectibles should have a balance of $35,000. The Allowance for Uncollectibles should have a balance of $9,000. The Allowance for Uncollectibles should have a balance of $7,000. The Allowance for Uncollectibles should have a balance of $28.500