Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $573,000. Of this amount, $63,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below.

Age Group Estimated Amount Uncollectible Not yet due 0-90 days past due 91-180 days past due More than 180 days past due Total Age Group Not yet due 0-90 days past due 91180 days past due More than 180 days past due Total Amount Receivable $23,000 14,300 9,300 16,400 $63,000 Estimated Percent Uncollectible 5% 15% 20% 85%