Vaughn Manufacturing has accounts receivable 0f $97900 at March 31, 2022. Credit terms are 2/10 n/30. at March 31, 2022, there is a $1,951 credit balance in allowance for doubtful accounts prior to adjustment, The company uses the percentage-of-receivables basis for estimating uncollectible accouts. The company's estimates of bad debts are as follows:

2022 Current $69,000. 2021 $80200. 2%

2022 1-30 d. past $12,000 2021 $7260 5%

2022 31-90 d. past $9,900 2021 $2,500 30%

2022 Over 90 d. past $7,000 2021 $1,060 50%