The balance in Allowance for Doubtful Accounts was $184,000 at January 1, 2017. During 2017, credit sales totalled $9.4 million, interim entries for bad debt expense were based on 2.5% of credit sales, $95,000 of bad debts were written off, and recoveries of accounts previously written off amounted to $15,000. Campbell upgraded its computer facility in November 2017, and an aging of accounts receivable was prepared for the first time as at December 31, 2017. A summary of the aging analysis follows