Dhaliwal Digital categorizes its accounts receivable into three age groups for purposes of estimating its allowance for uncollectible accounts.

1. Accounts not yet due = $114,000; estimated uncollectible = 5%.
2. Accounts 145 days past due = $15,800; estimated uncollectible = 10%.
3. Accounts more than 45 days past due = $6,300; estimated uncollectible = 15%.

Before recording any adjustments, Dhaliwal has a debit balance of $28,400 in its allowance for uncollectible accounts. Required: 1. Estimate the appropriate 12/31/2021 balance for Dhaliwals allowance for uncollectible accounts. Use T accounts when applicable.