Problem 8-3A Presented below is an aging schedule for Bryan Company. Number of Days Past Due Not Yet Over 1-30 31-60 61-90 90 Total Due Customer 24,000 Aneesh 9,000 $15,000 30,000 Bird 30,000 50,000 $40,000 Cope 5,000 5,000 $38,000 De Spears 38,000 Others 120,000 72,000 35,000 13,000 $262,000 $107,000 $49,000 $28,000 $40,000 $38,000 Estimated percentage 3% 7% 60% 12% 24% uncollectible 42,400 3,210 $3,430 $3,360 9,600 $22,800 Total estimated bad debts At December 31, 2016, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,000