BlueCompany has accounts receivable of $116,800at March 31, 2020. Credit terms are 2/10, n/30. At March 31, 2020, there is a $1,400credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimate of bad debts is shown below

Age of Accounts Balance,March 31 Estimated Percentage Uncollectible

2020 2019

Current $77,300 $75,000 3%

1-30 days past due 22,900 8,000 5%

31-90 days past due. 9,400 2,400 24%

Over 90 days past due 7,200 1,100 54%

$116,800 $86,500

Determine the total estimated uncollectibles.

Total estimated uncollectibles $=?