Presented below is an aging schedule for Sheffield Corp.. Number of Days Past Due Not Customer Total Yet Due 1-30 31-60 61-90 Over 90 Anders $ 22,300 $10,500 $11,800 Blake 40,600 $ 40,600 Coulson 57,600 16,900 6,700 $34,000 Deleon 33,500 $33,500 Others 133,200 96,600 16,700 13,600 6,300 $287,200 $154,100 $33,900 $25,400 $34,000 $39,800 Estimated Percentage Uncollectible 1% 6% 13% 25% 55% Total Estimated Bad Debts $ 37,267 $ 1,541 $ 2,034 $ 3,302 $ 8,500 $21,890 At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,200