Required information

[The following information applies to the questions displayed below.]

Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $586,000. Of this amount, $76,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below.

Age Group	Amount Receivable					Estimated Percent Uncollectible
Not yet due		$	36,000				5	%
0-90 days past due			15,600				10	%
91180 days past due			10,600				30	%
More than 180 days past due			13,800				80	%
Total		$	76,000

Required:

1. Calculate the allowance for uncollectible accounts.

Not yet due:

0-90 days past due:

91-180 days past due:

More than 180 days past due

Total: