A year-end review of Accounts Receivable and estimated uncollectible percentages revealed the following:

Days Outstanding	Accounts Receivable	Est. Percent Uncollectible
1-30 days	$250,000	3%
31-60 days	$120,000	5%
61-90 days	$40,000	10%
Over 90 days	$30,000	50%

Before the year-end adjustment, the credit balance in Allowance for Uncollectible Accounts was $8,000. What is the Allowance for Uncollectible Accounts at year-end after adjustments?

Group of answer choices

$40,500

$24,500

$8,000

$32,500