Age Class	Balance	Percent Uncollectible
Not past due	$654,000	3/4%
130 days past due	71,900	3
31-60 days past due	32,700	7
6190 days past due	23,500	15
91180 days past due	17,000	38
Over 180 days past due	12,400	75
Total	$811,500

Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31.

Age Class	Balance	Estimated Uncollectible Accounts Percent	Estimated Uncollectible Accounts Amount
Not past due	$654,000	3/4%	$fill in the blank 1
1-30 days past due	71,900	3	fill in the blank 2
31-60 days past due	32,700	7	fill in the blank 3
61-90 days past due	23,500	15	fill in the blank 4
91-180 days past due	17,000	38	fill in the blank 5
Over 180 days past due	12,400	75	fill in the blank 6
Total	$8