Estimating Doubtful Accounts Performance 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: Estimate the proper balance of the allowance for doubtful accounts should be as of December 31. Performance Bike Co. Estimation of Uncollectible Accounts December 31 Age Interval Balance Estimated Uncollectible Accounts Percent Estimated Uncollectible Accounts Amount Not past due $756,000 3/4% $fill in the blank 1 1-30 days past due 83,200 3 fill in the blank 2 31-60 days past due 37,800 9 fill in the blank 3 61-90 days past due 27,200 14 fill in the blank 4 91-180 days past due 19,700 38 fill in the blank 5 Over 180 days past due 14,400 80 fill in the blank 6 Total $938,300 $fill in the blank 7