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Uncollectible 3/4 % 3 8 Not past due 1-30 days past due 31-60 days past due 61-90 days past due 91-180 days past due Over

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Uncollectible 3/4 % 3 8 Not past due 1-30 days past due 31-60 days past due 61-90 days past due 91-180 days past due Over 180 days past due $856,000 94,200 42,800 30,800 22,300 16,300 $1,062,400 15 39 65 Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31, Percent Estimated Uncollectible Age Class Balance Uncollectible Accounts Amount Not past due $856,000 3/4% 1-30 days past due 94,200 3 31-60 days past due 42,800 61-90 days past due 30,800 91-180 days past due 22,300 39 Over 180 days past due 16,300 8 15 65 Total $1,062,400

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