Surf and Sun had the following balances at December 31, 2018, before the year-end adjustments: Accounts Receivable Allowance for Bad Debts 81,000 2,063 The aging of accounts receivable yields the following data: Age of Accounts Receivable 0-60 Days Over 60 Days Total Receivables $ 78,000 Accounts Receivable Estimated percent uncollectible 3,000 23% 81,000 2%