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On December 3 1 , Jarden Company's Allowance for Doubtful Accounts has an unadjusted credit balance of $ 1 4 , 5 0 0 .

On December 31, Jarden Company's Allowance for Doubtful Accounts has an unadjusted credit balance of $14,500. Jarden prepares a schedule of its December 31 accounts receivable by age.
Accounts Receivable Age of Accounts Receivable Expected Percent Uncollectible
$ 880,000 Not yet due 1.30%
352,0001 to 30 days past due 2.05
70,40031 to 60 days past due 6.55
35,20061 to 90 days past due 33.00
14,080 Over 90 days past due 69.00

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