Gourdeau Co. uses an aging schedule to determine its estimated uncollectible accounts at December 31. Complete the following schedule and determine the required balance in the Allowance for Doubtful Accounts and the carrying amount of the accounts receivable. Complete aging schedule and determine the allowance and carrying amount. Number of Days Outstanding Accounts Receivable Estimated % Uncollectible Estimated Uncollectible Accounts 0-30 days $265,0001% 31-60 days70,0004% 61-90 days45,000 10% Over 90 days20,000 20% Total $400,000