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Backyard Pool Supplies Company Accounts Receivable Aging Report, July 31, 2020

Accounts receivable by due date	Account Total	Estimated % uncollectible
Not yet due	$126,500	2%
1-30 days past due	$89,200	12%
31-60 days past due	$53,600	18%
Over 60 days past due	$31,800	35%

If the company writes-off $3,081 of un-collectible accounts during August, 2020, the unadjusted balance in the allowance for doubtful accounts on August 31, 2020 should be:

• $30,931.

• $1,984.

• $34,012.

• $5,065.