Table B
Table A							Historical Default Classes and Rates
	Owes	Not Due Yet	1-30 days late	31-60	61-90	90+	NDY	3%
Cust A	$8,000	$3,000	$2,000		$3,000		1-30	8%
Cust B	$9,000	$4,000	$1,000			$4,000	31-60	12%
Cust C	$10,000	$1,000	$3,000	$5,000	$1,000		61-90	23%
							90+	55%

Table A lists the current customers of your company and how much they owe. Table B summarizes the historical Accounts Receivables classifications and their default percentages in 2021 of your company. You, as a Junior Accountant, are asked to perform a Aging Schedule by your supervisor. Calculate the amount you need to record in the Bad Debt Expense line based on the historical default percentages.