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Presented below is an aging schedule for Shamrock, Inc. at December 31, 2021. Customer Total Not Yet Due 1-30 Number of Days Past Due

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Presented below is an aging schedule for Shamrock, Inc. at December 31, 2021. Customer Total Not Yet Due 1-30 Number of Days Past Due 31-60 61-90 Over 90 Aneesh $ 24,300 $ 8,800 $15,500 Bird 27,800 $27,800 Cope 52,100 4,600 5,100 DeSpears 40,000 $42,400 $40,000 Others 124,300 73,400 37,800 13,100 $268,500 $105,800 $51,700 $28,600 $42,400 $40,000 Estimated percentage 3% 6% 13% 25% 58% uncollectible Total estimated bad debts $43,794 $3,174 $3,102 $3,718 $ 10,600 $23,200 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,400.

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