At its December 31 year-end, Accounts Receivable totaled $86,600, aged as follows: (1) 130 days old, $71,000; (2) 3190 days old, $12,000; and (3) more than 90 days old, $3,600. Experience has shown that for each age group, the estimated uncollectible is (1) 12%, (2) 24%, and (3) 48%, respectively. What is the balance to which the Allowance for Doubtful Accounts will need to be adjusted at the end of the period?