The company analyzes its accounts receivable at December 31 and arrives at the age categories and percentages that are estimated to be uncollectible. The balance of the allowance for doubtful accounts prior to any adjustments is $7,800 AR Aging Current 1-30 Accounts Receivable $636,940 $132,703 $69,250 $25,908 $23,642 $10,650 $899,093 Est % Uncollectible 1.0% 2.0% 3.0% 5.0% 8.0% 31-60 61-90 91-120 121+ 10.0% Total