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Leland Company has accounts receivable of $100, 600 at March 31. An analysis of the accounts shows the following information. Credit terms are 2/10, n/30.

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Leland Company has accounts receivable of $100, 600 at March 31. An analysis of the accounts shows the following information. Credit terms are 2/10, n/30. At March 31, Allowance for Doubtful Accounts has a credit balance of $1, 370 prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimate of bad debts is shown below. Determine the total estimated uncollectibles

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