Novak Corp. has accounts receivable of $ 90,300 at March 31, 2017. Credit terms are 2/10, n/30. At March 31, 2017, there is a $ 2,284 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The companys estimates of bad debts are as shown below.

		Balance, March 31				Estimated Percentage Uncollectible
Age of Accounts		2017		2016
Current		$ 61,700		$ 74,140		2	%
130 days past due		12,600		8,520		5
3190 days past due		9,200		2,260		28
Over 90 days past due		6,800		1,160		49
		$ 90,300		$ 86,080

(a)

Determine the total estimated uncollectibles.

The total estimated uncollectibles