On December 31, 2020, Toro Company s Allowance for Doubtful Accounts had an unadjusted credit balance of $36,000. The accountant for Toro has prepared a schedule of the December 31, 2020, accounts receivable by age and, on the basis of past experience, has estimated the percentage of the receivables in each age category that will become uncollectible. This information is summarized as follows: December 31, 2020 Accounts Receivable 1,750,000 827,000 177,000 114,000 28,000 Age of Accounts Receivable Not due (under 30 days) 1 to 30 days past due 31 to 60 days past due 61 to 90 days past due Over 90 days past due Expected Percentage Uncollectible 1.25% 2.00 6.50 33.00 68.00