Daley Company prepared the following aging of receivables analysis at December 31. Accounts receivable Total $570,000 Percent uncollectible Required: 0 $396,000 1% Days Past Due 1 to 30 $90,000 31 to 60 $36,000 61 to 90 $18,000 Over 90 $30,000 2% 5% 7% 10% a. Complete the table below to calculate the estimated balance of Allowance for Doubtful Accounts using aging of accounts receivable.