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Sweet Acacia Industries has accounts receivable of $97,200 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $1,891

Sweet Acacia Industries has accounts receivable of $97,200 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $1,891 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The companys estimates of bad debts are as shown below.

Balance, March 31

Estimated Percentage Uncollectible

Age of Accounts

2022

2021

Current

$64,800

$79,610

2 %
130 days past due

13,800

7,710

5
3190 days past due

10,500

2,480

30
Over 90 days past due

8,100

1,170

50

$97,200

$90,970

Determine the total estimated uncollectibles at March 31 2022.

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