Age Interval Balance Percent Uncollectible 0.8% Not past due 1-30 days past due 31-60 days past due 61-90 days past due 91-180 days past due Over 180 days past due $3,250,000 1,050,000 780,000 320,000 2.4 7.0 18.0 34.0 240,000 150,000 85.0 $5,790,000 Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31. Estimated Uncollectible Accounts Age Interval Balance Percent Amount Not past due $3,250,000 0.8% 1,050,000 2.4 780,000 7.0 1-30 days past due 31-60 days past due 61-90 days past due 91-180 days past due Over 180 days past due 320,000 18.0 240,000 34.0 150,000 85.0 Total $5,790,000 $