Jarden Company has credit sales of $2,500,000 for year 2017. On December 31, 2017, the company's Allowance for Doubtful Accounts has an unadjusted credit balance of $19,540. Jarden prepares a schedule of its December 31, 2017, 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, 2017 Accounts Receivable $ 500,000 200,000 Age of Accounts Receivable Not yet due Expected Percent Uncollectible 1.50% 40,000 20,000 1 to 30 days past due 31 to 60 days past due 61 to 90 days past due 2.25 6.75 34.00 4,000 Over 90 days past due 71.00