Carla Vista Co. uses an aging schedule to determine its estimated uncollectible accounts at December 31. Complete the following schedule.

Number of Days Outstanding		Accounts Receivable				Estimated % Uncollectible				Estimated Uncollectible Accounts
030 days			$247,000				1%			$
31-60 days			76,000				4%
61-90 days			38,000				10%
Over 90 days			19,000				20%
Total			$380,000							$

Determine the required balance in the Allowance for Doubtful Accounts and the carrying amount of the accounts receivable.

Allowance for doubtful accounts		$
Carrying amount		$