Putnam & Putnam, a legal firm, uses the balance sheet approach to estimate uncollectible accounts expense. At year-end, an aging of the accounts receivable produced the following five groupings. a. Not yet due $ 300,000 b. 130 days past due 126,000 c. 3160 days past due 48,000 d. 6190 days past due 9,000 e. Over 90 days past due 18,000 D. The firm is considering the adoption of a policy whereby clients whose outstanding accounts become more than 60 days pat due will be required to sign an interest-bearing