me with calculation. During a recent year, the Wine Depot had sales of account of $1,601,542, collection of $1,523,541, write-offs of $23,487, a beginning balance in a beginning balance in

me with calculation. During a recent year, the Wine Depot had sales of account of $1,601,542, collection of $1,523,541, write-offs of $23,487, a beginning balance in a beginning balance in accounts receivables of $758,271, and a beginning balance I nthe allowance for uncollectible accounts of $25,121. and biginnig. At year end, $734,539 of accounts receivables were current, $45,812 were 0-30 days past due. $21,012 were over 31-60 days past due, $6,422 were 61-90 days past due, and $5,000 were over 90 days past due. The company believes 2.1 percent of sales wil not be collected. They also have experience that suggests that 3 percent  of all current recivables, 8 percent of receivables 0-30 days past due, 15 percent of receivables 31-60 days past due,  20 percent of receivables 61-90 days past due, and 40 perecent of receivables over 90 days past due will not be collected. Required : complete the allowance for uncollectible acount analys for both standard methods,