Rough Stuff is a distributor of large rocks. It sells on credit to commercial landscaping companies and extends terms that require customers to pay in 60 days. For accounts that are not overdue, Rough stuff has found that there is a 90% probability of collection. For accounts up to one month past due, the likelihood of collection decreases to 75%. If accounts are between one and two months past due, the probability of collection is 65%, and if an account is over two months past due, Rough Stuff estimates only a 25% chance of collecting the receivable. On December 31, 2016, the credit balance in Allowance for Doubtful Accounts is $34,590. The amounts of gross receivables, by age, on this date are as follows: Category Amount $200,000 Current Past due Less than one month 60,300 35,000 One to two months Over two months 45,000