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

Accounts not yet due = $60,000; estimated uncollectible = 8%.

Accounts 130 days past due = $15,100; estimated uncollectible = 10%.

Accounts 3160 days past due = $10,100; estimated uncollectible = 18%.

Accounts more than 60 days past due = $5,200; estimated uncollectible = 26%.

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

I need Allowance for uncollectible accounts?