Page Corporation has accounts receivable of $96,000 at March 31, 2018. An analysis of the accounts shows these amounts. Balance, March 31 Month of Sale 2018 2017 March (current) $65,900 $76,200 February (1 30 days past due) 12,900 7,900 December and January (31 90 days past due) 10,100 2,100 (over 90 days past due) 7,100 1,200 $96,000 $87,400 Credit terms are 2/10, n/30. At March 31, 2018, there is an unadjusted $2,300 credit balance in Allowance for Doubtful Accounts. The company uses the percentage of receivables by age category for estimating uncollectible accounts Pages estimates of bad debts are as shown below. Age of Accounts Estimated Percentage Uncollectible Current 3% 130 days past due 6% 3190 days past due 30% Over 90 days past due 50%

Prepare an aging schedule to determine the total estimated uncollectibles at March 31, 2018. Accounts Receivable Current 1-30 days past due 31-90 days past due Over 90 days past due Amount Estimated Uncollectible