NWP ALSO ONE Application W NWP Asses ection 8 Question 39 of 41 > -75 Current Attempt in Progress Blue Spruce Corp. has accounts receivable of $103,800 at March 31, 2022. An analysis of the accounts shows these amounts. Month of Sale March February December and January November and October Balance, March 31 2022 2021 $74,000 $77,400 12,500 8,100 10,300 2,900 7,000 1.400 $103,800 $89,800 Credit terms are 2/10,n/30. At March 31, 2022, there is a $3,900 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage of receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below Estimated Percentage Age of Accounts Uncollectible Current 2 % 1-30 days past due 7 31-90 days past due 25 Over 90 days past due 50