Oceanside Company uses the balance sheet approach in estimating uncollectible accounts expense. Its Allowance for Doubtful Accounts has a $3000 credit balance prior to adjusting entries. It has just completed an aging analysis of accounts receivable at December 31, 2020. This analysis disclosed the following information: Age Group Total $52,000 $30,000 $13,000 Percentage Considered Uncollectible 1% 2% 8% Not yet due 1-30 days past due 31-60 past due What is the appropriate balance for Oceanside's Allowance for Doubtful Accounts at December 31, 2020