Presented below is an aging schedule for Larkspur, Inc. at December 31, 2021. Number of Days Past Due Customer Total Not Yet Due Over 90 1-30 31-60 61-90 Aneesh $ 25,800 $11,800 $14,000 Bird 35,400 $ 35,400 Cope DeSpears 58,400 6,800 5,800 33,200 $45,800 $33,200 Others 127,100 97,000 16,300 13,800 $279,900 $139,200 $33,900 $27,800 $45,800 $33,200 Estimated Percentage Uncollectible 3% 7% 12% 24% 60% Total Estimated Bad Debts $ 40,797 $ 4,176 $2,373 $ 3,336 $ 10,992 $19,920 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,600.