At January 1, 2019, ABC Company reported an allowance for doubtful accounts with a $3,500 credit balance. During 2019, ABC Company did not write-off any accounts receivable as uncollectible; however, ABC did record recoveries of previously written-off accounts receivable totaling $1,000. ABC Company prepared the following aging schedule at December 31, 2019: Accounts Receivable % Uncollectible  not past due $103,600 2% 1-30 days past due 31,600 6% 31-60 days past due ? 8% 61-90 days past due 23,400 ? over 90 days past due 2,800 45% Based on the above information, ABC Company estimated its bad debt expense to be $5,800 for 2019. It is known that the net realizable value of ABC Company's accounts receivable at December 31, 2019 amounted to $153,075. Calculate the percentage expected to be uncollectible for the accounts receivable that were 61-60 days past due. Enter your answer as a whole number (i.e. 10). Do not enter your answer as a decimal (i.e., .10). Do not enter your answer with the percentage symbol included (i.e., 10%).