Estimating Doubtful Accounts Easy Rider International is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31, 20Y3, and a historical analysis of the percentage of uncollectible accounts in each age category are as follows: Age Interval Balance Percent Uncollectible Not past due $325,700 2 % 1–30 days past due 121,500 5 31–60 days past due 49,700 25 61–90 days past due 27,600 35 91–180 days past due 27,600 50 Over 180 days past due 11,000 70 $563,100 Estimate what the balance of the allowance for doubtful accounts should be as of December 31, 20Y3. Enter your answers as positive amounts.