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On December 3 1 , a company has an unadjusted credit balance of $ 1 , 4 5 0 in its Allowance for Doubtful Accounts.

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On December 31, a company has an unadjusted credit balance of $1,450 in its Allowance for Doubtful Accounts. Following is a schedule of its December 31 accounts receivable by age.
\table[[Age of Accounts Receivable,\table[[Accounts],[Receivable]],\table[[Expected Percent],[Uncollectible]]],[Not yet due,$86,000,1.00%
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