Leland Company has accounts receivable of $98,100 at March 31. An analysis of the accounts shows the following information.

Month of Sale		Balance, March 31
March		$65,000
February		17,600
January		8,500
Prior to January		7,000
		$98,100

Credit terms are 2/10, n/30. At March 31, Allowance for Doubtful Accounts has a credit balance of $900 prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company