Estimating doubtful accounts

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

Age Class	Balance	Percent Uncollectible
Not past due	$648,000	1/2%
130 days past due	71,300	4
31-60 days past due	32,400	9
6190 days past due	23,300	16
91180 days past due	16,800	40
Over 180 days past due	12,300	70
Total	$804,100

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