erps company uses the aging of receivables method to estimate uncollectible accounts expense. the company began the year 2020 with balances in accounts receivable and allowance for doubtful accounts of $76,500 and $5,800, respectively. during the year 2020, the company wrote off $4,640 in uncollectible accounts. in preparation for the company's 2020 estimate, the company prepared the following aging schedule: