BE8.5 (LO2) AP Gourdeau Co. uses an aging schedule to determine its estimated uncollectible accounts at December 31. Complete the following schedule and determine the required balance in the Allowance for Doubtful Accounts and the carrying amount of the accounts receivable. Estimated % Uncollectible Estimated Uncollectible Accounts Number of Days Outstanding 0-30 days 31-60 days 61-90 days Over 90 days Total Accounts Receivable $265,000 70,000 45,000 20,000 $400,000 1% 4% 10% 20%