This document estimates uncollectible accounts receivable as of December 31, 2001. It provides the accounts receivable balances grouped by aging, the percentages considered uncollectable for each aging category, the resulting estimated uncollectible amounts, and a total estimated uncollectable amount of $27,180. It also shows journal entries to record an increase in the allowance for doubtful accounts of $19,080 and decrease accounts receivable by the same amount.