Sales on account, $420,000. Ignore Cost of Goods Sold. .Collections on account, $374,100 Wrote off accounts receivable as uncollectible: Roho Co., $1,100; Orvis Redd, $700; and Paradise, Inc., $500. Recorded bad debts expense based on the aging of accounts receivable, as follows: Age of Accounts 1-30 Days 31-60 Days 61-90 Days Over 90 Days Accounts Receivable Estimated percent uncollectible $ 101,000 $ 0.2% 43,000 $ 2% 18,000 $ 20% 25,600 25%