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:

Estimate what the balance of Allowance for Doubtful Accounts should be as of December 31, 20Y3.

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Age Interval Not past due 1-30 days past due 31-60 days past due 61-90 days past due 91-180 days past due Over 180 days past due Balance Percent Uncollectible $1,850,000 750,000 100,000 60,000 45,000 25,000 $2,830,000 196 6 14 60 A)