Presented below is an aging schedule for Bryan Company Number of Days Past Due Not Yet Due 1-30 31-60 61-90 Over 90 $9.000 $15,000 Customer Aneesh Bird Cope DeSpears Others Total $ 24,000 30,000 50,000 38,000 120,000 $262.000 $ 30,000 5.000 5,000 $40,000 $38.000 72.000 $107.000 35,000 $49.000 13.000 528,000 $40.000 538000 3% 12% 24% 60% Estimated percentage uncollectible Total estimated bad debts $42.400 $3,210 $3430 $3,360 $9.600 $22.800 At December 31, 2016, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,000