Prepare the Aging Schedule to determine the adjustment required for the allowance method for bad debt:
Age of Accounts	Balance December 31, 2019	Estimated % Uncollectible	Estimated Amount Uncollectible
Current	159,350	2%
130 days past due	66,396	4%
3190 days past due	31,870	20%
Over 90 days past due	7,968	37%
Total Accounts Receivable	$ 265,584