Problem 8-3A (Part Level Submission) Presented below is an aging schedule for Halleran Company Number of Days Past Due Not Yet Due Over 90 Customer Total 1-30 31-60 61-90 -- Anders Blake Coulson Deleon Others $22,000 $10,000 $12,000 40,000 $40,000 57,000 34,000 16,000 6,000 $35,000 $34,000 6,000 $285,000 $152,000 $32,000 $26,000 $35,000 $40,000 132,000 96,000 16,000 14,000 Estimated Percentage Uncollectible Total Estimated Bad Debts 3% 6% 13% 25% 50% $38,610 $4,560 $1,920 3,380 $8,750 $20,000 At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,000