Dale's Donut Shop had the following outstanding AR as of 12/31/2022.

The company is having a hard time estimating its uncollectible amount. 1) Please indicate an appropriate amount of uncollectible amount based on the below. 2) Further, show how this would be reported on the balance sheet.

	Outstanding AR	Historical % of credit losses	Estimated % of credit losses
Current (0-30 days)	907,000	8%	10%
31-90 days old	340,000	19%	20%
91 - 180 days old	128,000	41%	45%
Over 180 days old	90,000	92%	90%
Total	1,465,000