Fresh Food Company is a wholesaler which sells goods to retail stores. As of end of the year of 2019 (December 31, 2019), Fresh Food Company's receivables amount to $20,000. Assume that the allowance for doubtful accounts for Fresh Food has a debit balance of $1,100 before adjustment on December 31, 2019.

Fresh Food Company classifies each of the customers into different age groups as of December 31, 2019. The age groups are: (1) not yet due, (2) 1-30 days past due, (3) 31-60 days past due, (4) 61-90 days past due, (5) over 90 days past due. Assume that each month includes 30 days.

The following table demonstrates the amount of outstanding receivables from each of the customers at December 31, 2019, as well as, the due date for each receivable:

Customer Due Date Balance

C August 1, 2019 $3,500

D October 17, 2019 $600

E November 28, 2019 $400

F November 30, 2019 $2,000

G December 11, 2019 $2,500

H April 6, 2020 $11,000

Total $20,000

Assume that Fresh Food Company has a past history of uncollectible accounts by age category, as follows:

Age group Probability of becoming uncollectible

Not due yet 4%

130 days past due 5%

3160 days past due 10%

61-90 days past due 20 %

Over 90 days past due 45%

After the receivables from customers are classified into age groups and aging schedule is completed, what is the total amount estimated uncollectible accounts?