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Makeup of Current Assets Accounts Receivable Value (\$) Accounts Receivable by Age Over 90 days past due 61-90 days past due 31-60 days past due Accounts Receivable (\$) Percent Uncollectible by Age Makeup of Total Sales 1. Identify the amount of credit sales. 2. Identify the amount of accounts receivable. 3. Estimate the balance of the Allowance for Doubtful Accounts using the percent of accounts receivathe method. Hint. Identify the percent of uncollectible for accounts receivable