At January 1, 2021, Tanner Company reported accounts receivable of $262,750 and had an allowance for doubtful accounts with a $13,690 credit balance. During 2021, Tanner Company had sales revenue of $531,250, recoveries of $6,190, cash collections from credit customers of $493,580 (the $493,580 does not include the recovery), and bad debt expense of $20,870. During 2021, Tanner Company wrote-off accounts receivable as being uncollectible (note - the amount of the write-offs has been intentionally omitted from this problem).

At December 31, 2021, Tanner Company prepared the following aging schedule:

Accounts Receivable % Uncollectible

not past due $146,100 3%

1-45 days past due 56,400 9%

46-90 days past due 38,600 11%

91-135 days past due 21,850 ?

over 135 days past due 23,930 40%

Calculate the percentage estimated to be uncollectible for the accounts receivable that are 91-135 days past due.