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 what 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 $856,000 1/2% $fill in the blank 1 1-30 days past due 94,200 4 fill in the blank 2 31-60 days past due 42,800 6 fill in the blank 3 61-90 days past due 30,800 18 fill in the blank 4 91-180 days past due 22,300 40 fill in