Presented below is an aging schedule for Whispering Winds Corp... Number of Days Past Due Not Over 90 Customer Total Yet Due 1-30 31-60 61-90 Anders $22,700 $10,600 $12,100 Blake 41,300 $41,300 Coulson Deleon Others 57,100 15,200 6,000 $35,900 34,900 $34,900 132,800: 95,500 15,400 15,000 6,900 $288,800 $152,000 $32,000 $27,100 $35,900 $41,800 Estimated Percentage Uncollectible 1% 6% 13% 24% 40% Total Estimated Bad Debts $ 32,299 $1,520 $1,920 $3,523 $8,616 $16,720 At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,100.