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Crell Computers categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts. Accounts not yet due = $

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Crell Computers categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts.
Accounts not yet due =$46,000; estimated uncollectible =3%.
Accounts 1-30 days past due =$11,600; estimated uncollectible =5%.
Accounts 31-60 days past due =$7,800; estimated uncollectible =13%.
Accounts more than 60 days past due =$3,900; estimated uncollectible =21%.
What should be the balance in Crell's allowance for uncollectible accounts?
Allowance for uncollectible accounts
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