LUCU TOT Printem Age Class Balance Percent Uncollectible Not past due $866,000 3/4 % 1-30 days past due 95,300 4 31-60 days past due 43,300 7 31,200 17 61-90 days past due 91 180 days past due Over 180 days past due 22,500 42 16,500 80 $1,074,800 Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31. Age Class Percent Uncollectible Balance Estimated Uncollectible Accounts Amount Not past due 3/4% $866,000 95,300 1-30 days past due 4 31-60 days past due 43,300 7 61-90 days past due 31,200 17 91-180 days past due 22,500 42 Over 180 days past due 16,500 80 Total $1,074,800