Oriole Company has accounts receivable of $108,600 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $1,500 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below. Age of Accounts Balance, March 31 Estimated Percentage Uncollectible 2022 2021 Current $71.900 $75,000 3% 1-30 days past due 19,700 8,000 7% 31-90 days past due 9,400 2.400 23% Over 90 days past due 7,600 1,100 51% $108,600 $86,500