A company uses an aging of accounts receivable to estimate the uncollectible accounts receivable at the end of 20X1. The 20X1 aging of accounts receivable is provided: Days Past Due A/R Balance % Estimated Uncollectible Current $74,000 1% 1-30 Days $40,000 3% 31-60 Days $18,000 15% 61-90 Days $9,000 30% Over 90 Days $6,000 50% What is the company's GROSS accounts receivable balance at the end of 20X1? Unable to be determined $136,660 $147.000 $10,340