Crell Computers categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts.

1. Accounts not yet due = $54,000; estimated uncollectible = 9%.

2. Accounts 130 days past due = $13,600; estimated uncollectible = 11%.

3. Accounts 3160 days past due = $9,100; estimated uncollectible = 19%.

4. Accounts more than 60 days past due = $4,700; estimated uncollectible = 27%.

What should be the balance in Crell's allowance for uncollectible accounts?