Presented below is an aging schedule for Bosworth Company Number of Davs Past Due Not Yet Due Customer Total 1-30 31-60 61-90Over 90 Garnett Bird Cope Johnson Others $24,000 S9,000$15,000 30,000$30,000 50,000 38,000 120,000 5,000 5,000 $40,000 $38,000 72,00038,00038,000 $262,000 $107,000$49,000 $28,000 $40,000 $38,000 Estimated percentage uncollectible 3% 7% 12% 24% 60% Total estimated bad debts $42,400$3,210$3,430$3,360$9,600 $22,800 At December 31, 2013, the unadjusted balance in Allowance for Doubtful Accounts is a "credit" balance of $8,000