Problem 9-3A Presented below is an aging schedule for Halleran Company. Number of Days Past Due Not Over Customer Total Yet Due 1-30 31-60 61-9o 90 Anders Blake Coulson Deleon others $21,000 $10,000 $11,000 38,000 38,000 54,000 15,000 5,000 33,100 $34,000 $33,100 5,100 $273,500 $147,100 $30,100 $24,100 $34,000 $38,200 5% 12% 24% 40% 127,400 94,100 15,100 13,100 Estimated Percentage Uncollectible 1% Total Estimated Bad Debts $ 29,308 1,471 1,505 2,892 8,160 $15,280 At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $11,100