| Problem 8-3A (Part Level Submission) Presented below is an aging schedule for Bosworth Company. | Customer | | Total | | Not Yet Due | | Number of Days Past Due | | | | | 130 | | 3160 | | 6190 | | Over 90 | | Aneesh | | $ 33,000 | | | | $ 11,000 | | $22,000 | | | | | | Bird | | 43,100 | | $ 43,100 | | | | | | | | | | Cope | | 56,700 | | 6,800 | | 6,500 | | | | $43,400 | | | | DeSpears | | 44,400 | | | | | | | | | | $44,400 | | Others | | 138,500 | | 72,300 | | 49,400 | | 16,800 | | | | | | | | $315,700 | | $122,200 | | $66,900 | | $38,800 | | $43,400 | | $44,400 | | Estimated percentage uncollectible | | | | 3% | | 8% | | 15% | | 22% | | 60% | | Total estimated bad debts | | $ 51,026 | | $ 3,666 | | $5,352 | | $5,820 | | $ 9,548 | | $26,640 | At December 31, 2013, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,400. |
