| year enit review of Accounts Receivable and weinated uno Accounts Days Outstanding Receivable Est. Percent Uncodectible 1-30 days $100,000 31-60 days $80,000 61-90 days $70,000 10% Over 90 days $10,000 50% Before the year-end adjustment, the credit balance in Allowance for Uncollectible Accounts was $3,500. Under the aging-of- receivables method, the Uncollectible Account Expense at year-end is O $24,500 O $15,500 O $3,500 O $28,000.