View Policies Current Attempt in Progress An aging analysis of Oriola Company's accounts receivable at December 31, 2020 and 2021, showed the following Accounts Receivable Number of Days Outstanding Estimated % Uncollectible 2021 2020 0-30 days 396 $94,000 $115,000 31-60 days 696 23,500 57,500 61-90 days 13% 47,000 34,500 Over 90 days 3096 70,500 23,000 Total $235,000 $230,000 Additional information: 1. At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $7,100. 2. In 2021, $24,200 of accounts was written off as uncollectible and $3,100 of accounts previously written off was collected.