percelage A year-end review of Accounts Receivable and estimated uncollectible following 1-30 days 31-60 days 61-90 days Over 90 days $90,000 $40,000 $12,000 $4,000 1% 5% 14% 40% The beginning credit balance in Allowance for Uncollectible Accounts was $2,500. Under the agir of-receivables method, the uncollectible-account expense for the year is: $6,180 8,680 $6,800 $3,680