Calculations Shown

Presented below is an aging schedule for Bosworth Company.

Customer  Total  Not Yet Due  Number of Days Past Due

      1–30  31–60  61–90  Over 90

Aneesh  $ 26,000    $ 11,000  $15,000    

Bird  46,500  $ 46,500        

Cope  64,500  7,500  8,200    $48,800  

DeSpears  40,600          $40,600

Others   131,000   82,400   34,700   13,900     

     $308,600   $136,400   $53,900   $28,900   $48,800   $40,600

Estimated percentage uncollectible      3%   8%   11%   20%   63%

Total estimated bad debts   $ 46,921   $ 4,092   $4,312   $3,179   $ 9,760   $25,578

At December 31, 2013, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $7,200