Splish Company has accounts receivable of $113,300 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $1,500 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below. Age of Accounts Current 1-30 days past due 31-90 days past due Over 90 days past due 2022 Balance, March 31 $76,100 19,800 9,600 7,800 2021 $75,000 8,000 2,400 1,100 $113,300 $86,500 Estimated Percentage Uncollectible 2% 6% 25% 51%

Splish Company has accounts receivable of $113,300 at March 31,2022 . Credit terms are 2/10,n/30, At March 31,2022 , there is a $1,500 credit balance in Allowance for Doubtfut Accounts prior to adfustment. The company uses the percentage- of receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below. Splish Company has accounts receivable of $113,300 at March 31,2022 . Credit terms are 2/10,n/30, At March 31,2022 , there is a $1,500 credit balance in Allowance for Doubtfut Accounts prior to adfustment. The company uses the percentage- of receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below