Following is a list of credit customers along with their amounts owed due and the days past due at December 31. Following that list are five classifications of accounts receivable and estimated bad debts percent for each class. Days Past Due
0 1 to 30 31 to 60 61 to 90 Over 90
Percent uncollectible 1% 3% 5% 8% 12%

Customer Accounts Receivable Days Past Due
BCC Company $5,100 13
Lannister Co. 2,100 0
Mike Properties 6,100 108
Ted Reeves 1,050 70
Jen Steffens 3,100 37

Required:
Create an aging of accounts receivable schedule of accounts receivable by age similar to the table given above. Calculate the estimated balance for the Allowance for Doubtful Accounts.