Jarden Company has credit sales of $2,200,000 for year 2016. On December 31, 2016, the companys Allowance for Doubtful Accounts has an unadjusted credit balance of $10,894. Jarden prepares a schedule of its December 31, 2016, accounts receivable by age. On the basis of past experience, it estimates the percent of receivables in each age category that will become uncollectible. This information is summarized here.

December 31, 2016 Accounts Recelvable Age of Accounts Recelvable Expected Percent Uncollectible 0.75% $ 440,000 176,000 35,200 17,600 3,520 Not yet due 1 to 30 days past due 31 to 60 days past due 61 to 90 days past due Over 90 days past due 1.50 6.00 30.25 63.00