Morse Company uses the aging method to estimate bad debts. At the end of 2014, the allowance for doubtful accounts has a credit balance of 2,400 before write-offs and adjustments. Morse evaluates its past due accounts and decides to write off 4,000 of accounts receivable. Morse then prepares the following aging schedule as of December 31, 2014. Note that the accounts written off are not included in the aging schedule.

Category Amount % uncollectible

Not past due	140,000	2%
1