Baltimore Company uses aging to estimate uncollectibles. At the end of the fiscal year, December 31, 2018, Accounts Receivable has a balance that consists of:


Dollar Value Age of Account Estimated Collectible

$170,000 < 30 days old 99%

60,000 30 to 60 days old 91%

30,000 61 to 120 days old 80%

14,000 > 120 days old 13%