Presented below is an aging schedule for Pharoah Company.

Customer		Total		Not Yet Due		Number of Days Past Due
						130		3160		6190		Over 90
Aneesh		$ 22,000				$ 8,400		$ 13,600
Bird		30,400		$ 30,400
Cope		46,800		4,600		4,900				$ 37,300
DeSpears		35,600										$ 35,600
Others		115,300		65,700		36,300		13,300
		$ 250,100		$ 100,700		$ 49,600		$ 26,900		$ 37,300		$ 35,600
Estimated percentage uncollectible				3%		7%		11%		24%		58%
Total estimated bad debts		$ 39,052		$ 3,021		$ 3,472		$ 2,959		$ 8,952		$ 20,648

At December 31, 2016, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $ 8,300.