Number of Days Past Due Over Not Yet Due Total 1-30 31-60 Customer 61-90 Aneesh $ 24,500 $9,100 $15,400 Bird 28,700 $ 28,700 Cope 48,900 5,000 4,600 $39,300 DeSpears 40,000 $40,000 Others 123,600 75,800 33,500 14,300 $ 109,500 $47,200 $29,700 $39,300 $265,700 $40,000 Estimated percentage uncollectible 3% 7% 11% 24% 57% Total estimated bad debts 42,088 $3,285 $3,304 $3,267 $9.432 $22,800 At December 31, 2016, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,600