Brown & Co. had the following Accounts Receivable aging schedule: Name Balance 12/31 Under 60 Days 91-120 Days Over 120 Days 60-90 Days 10,000 95,000 85.000 Western Co. Eastern Co. 315.000 315,000 Southern Co. 50,000 50,000 Northern Co 65.000 60.000 5.000 Under 60 Days - 4% Estimated Uncollectable 60-90 Days - 15% Estimated ncollectable 91-120 Days -20% Estimated Uncollectable Over 120 Days -25% Estimated Uncollectable What is the year-end balance of allowance of doubtful accounts? O $32,400 O $33,400 0 $34,400 $35.400