Problem 8-3A (Part Level Submission) Presented below is an aging schedule for Halleran Company. Number of Days Past Due Not Yet Due Over 90 Customer Total 1-30 31-60 61-90 Anders Blake Coulson Deleon Others $ 21,900 $10,100 $11,800 38,500 $38,500 55,300 33,100 15,000 6,300 $34,000 $33,100 6,600 $283,900 $150,300 $33,000 $26,900 $34,000$39,700 135,100 96,80016,60015,100 Estimated Percentage Uncollectible Total Estimated Bad Debts 190 5% 13% 27% 40% 31,710 $1,503 $ 1,650$3,497 $9,180 $15,880 At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,100