Leland Company has accounts receivable of $104,200 at March 31. An analysis of the accounts shows the following information.

Month of Sale Balance, March 31 March $67,700 February 19,800 January 8,900 Prior to January 7,800 Total $104,200

Credit terms are 2/10, n/30. At March 31, Allowance for Doubtful Accounts has a credit balance of $1,130 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.

Age of Accounts		Estimated Percentage Uncollectible
1