Estimating Doubtful Accounts

Easy Rider International is a wholesaler of motorcycle supplies. An aging of the company's Receivables created by selling merchandise or services on credit.accounts receivable on December 31, 20Y3, and a historical analysis of the percentage of uncollectible accounts in each age category are as follows:

Age Interval		Balance				Percent Uncollectible
Not past due			$422,000				2	%
130 days past due			157,300				6
3160 days past due			64,400				20
6190 days past due			35,800				30
91180 days past due			35,700				45
Over 180 days past due			18,800				65
			$734,000

Estimate what the balance of the The contra asset account for accounts receivable.allowance for doubtful accounts should be as of December 31, 20Y3. Enter your answers as positive amounts.

Age Interval	Estimated Uncollectible Amount
Not past due	$
1-30 days past due
31-60 days past due
61-90 days past due
91-180 days past due
Over 180 days past due
Total