Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31.

Age Class	Balance	Estimated Uncollectible Accounts Percent	Estimated Uncollectible Accounts Amount
Not past due	$876,000	3/4%	$fill in the blank 1
1-30 days past due	96,400	3	fill in the blank 2
31-60 days past due	43,800	8	fill in the blank 3
61-90 days past due	31,500	17	fill in the blank 4
91-180 days past due	22,800	40	fill in the blank 5
Over 180 days past due	16,600	75	fill in the blank 6
Total	$1,087,100		$fill in the blank 7