Age Class Balance Percent Uncollectible Not past due $748,000 1/2 % 1-30 days past due 82,300 2 31-60 days past due 37,400 9 61-90 days past due 26,900 17 91-180 days past due 19,400 38 Over 180 days past due 14,200 70 $928,200 Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31. Percent Uncollectible Estimated Uncollectible Accounts Amount Age Class Balance Not past due $748,000 1/2% 1-30 days past due 82,300 2 31-60 days past due 37,400 9 61-90 days past due 26,900 17 91-180 days past due 19,400 38 Over 180 days past due 14,200 70 Total $928,200