Estimating doubtful accounts

Outlaw Bike Co$.$ is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December $31$ and a historical analysis of the percentage of uncollectible accounts in each age category are as follows:

$\backslash$table$[[$Age Class,Balance,Percent Uncollectible$],[$Not past due,$$796,000,\frac{1}{2}\%$