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. Age of Accounts Receivable Not yet due 1 to 30 days past due Accounts Receivable $ 86,000 Expected Percent Uncollectible 1.00% 51,600 2.50% 31 to 60 days past due 17,200 11.00% 61 to 90 days past due 8,600 37.00% Over 90 days past due Total 2,150 77.00% $ 165,550 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Calculate the required balance of the Allowance for Doubtful Accounts at December 31 using an aging of accounts receivable. Accounts Receivable Not due: 1 to 30: 31 to 60: 61 to 90: Over 90: X X X Percent Uncollectible Estimated Uncollectible = Estimated balance of allowance for uncollectibles < Required 1 Required 2 >