loss amountNYD 51700.00 0.04 2068.00 uptp 180 14600.00 0.12 1752.00 more 180 4400.00 0.30 1320.00

estimated balance 5140.00 ADA (200.00)

Total bad debt 4940.00

AR 70700.00 Allowance for doubtful accnts. (5140.00)

Net allowance ###

Sales Rev260000.00

8500.00 27000.00

(800.00)29000.00

7700.00