P8-3A 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 90Aneesh $ 26,000   $ 11,000 $15,000    Bird 46,500 $ 46,500        Cope 64,500 7,500 8,200   $48,800  DeSpears 40,600         $40,600Others 131,000 82,400 34,700 13,900       $308,600 $136,400 $53,900 $28,900 $48,800 $40,600Estimated 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.