Age Class Balance Percent Uncollectible 3/4 % Not past due $658,000 1-30 days past due 72,400 4 31-60 days past due 32,900 9 61-90 days past due 23,700 18 91-180 days past due 17,100 40 Over 180 days past due 12,500 65 $816,600 Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31. Estimated Uncollectible Percent Age Class Balance Uncollectible Not past due $658,000 3/4% 1-30 days past due 72,400 31-60 days past due 32,900 9 61-90 days past due 23,700 18 91-180 days past due 17,100 40 Over 180 days past due 12,500 65 Total $816,600 Accounts Amount