Problem 9-3A Presented below is an aging schedule for Halleran Company. Number of Days Past Due Over 90 Not Total Yet Due 1-30 31-60 61-90 Customer Anders Blake Coulson Deleon Others $ 21,900 $10,700 $11,200 38,800 $38,800 58,300 34,300 $35,900 15,700 6,700 $34,300 5,800 $285,800 $150,900 $33,100 $25,800 $35,900 $40,100 132,500 96,400 15,70014,600 Estimated Percentage Uncollectible Total Estimated Bad Debts 53% 26% 3% 5% 12% $39,865 4,527 $1,655 $ 3,096 $9,334 $21,253 At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $13,000