Lin Rodriguez Accounting LLC's accounts receivable aging at December 31, 2021:

Days Outstanding		Amount				Estimated % Uncollectible
0-30		$	423,000				2	%
31-60			143,000				5	%
61-120			103,000				10	%
Over 120			123,000				20	%

During 2021, Lin Rodriguez wrote off $18,300 in receivables and recovered $6,300 that had been written off in prior years. Lin Rodriguez's December 31, 2020, allowance for uncollectible accounts was $41,500. What amount of allowance for uncollectible accounts should Lin Rodriguez report at December 31, 2021 if Lin Rodriguez used the balance sheet approach?

Multiple Choice

• $28,600.

• $56,810.

• $32,210.

• $50,510.