3. Prontera Co. is a merchandiser of outdoors gear. An aging of the company's accounts receivable on December 31 and a historical analysis of the percentage of uncollectible accounts in each age category are as follows: Age Class 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 $ 892,000 285,000 101,000 63,000 43,100 17,700 $1,401,800 Percent Uncollectible 1496 1 8 16 50 80 a. Estimate what the total balance of the allowance for doubtful accounts should be as of December 31. b. Journalize the adjusting entry for uncollectible accounts as of December 31. h