Presented below is an aging schedule for Pharoah Company. Number of Days Past Due Customer Total Not Yet Due Over 90 1-30 31-60 61-90 Anders $21,900 $10,700 $11,200 Blake 38,800 $38,800 Coulson 58,300 5,700 6.700 $35,900 Deleon Others 34,300 $34,300 132,500 96,400 15,700 14,600 5,800 $285,800 $150,900 $33,100 $25,800 $35,900 $40.100 Estimated Percentage Uncollectible 3% 5% 12% 26% 53% Total Estimated Bad Debts $39,865 $4,527 $1,655 $3,096 $9,334 $21,253 At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $13,000. 12/31/20 Adj. Bad Debt Expense 26865 12/31/20 Bal. 26865 12/31/20 Adj. 12/31/20 Bal. 26865 Allowance for Doubtful Accounts 1300 12/31/20 Adi. 26865 12/31/20 Bal. 39865 010