Cicero Company s accounts receivable reveal the following balances:

Age of Accounts

Receivable Balance

Current

600,000

1 30 days past due

$320,000

31 60 days past due

$80,000

61 90 days past due

$50,000

91 120 days past due

9,000

The credit balance in Allowance for Bad Debts is now $26,000. After a thorough analysis of its collection history, the company estimates that the following percentages of receivables willeventually prove uncollectible:

Current.

0.40%

1 30 days past due .

3

31 60 days past due.

12

61 90 days past due.

60

91 120 days past due.

90