## Answers

Calculate balance

Days | Amount | % Uncollectible | $ Uncollectible |

< 30 days old | 155000 | 1% | 1550 |

30 to 60 days old | 75000 | 7% | 5250 |

61 to 120 days old | 25000 | 30% | 7500 |

> 120 days old | 10000 | 81% | 8100 |

Total | 22400 | ||

Dollar balance in allowance for doubtful accounts = $22400

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