On December 31, Jarden Company's Allowance for Doubtful Accounts has an unadjusted credit balance of $16,500. Jarden prepares a schedule of its December 31 accounts receivable by age.

Accounts Receivable	Age of Accounts Receivable	Expected Percent Uncollectible
$ 820,000	Not yet due	1.20%
328,000	1 to 30 days past due	1.95
65,600	31 to 60 days past due	6.45
32,800	61 to 90 days past due	32.50
13,120	Over 90 days past due	67.00

Required: 1. Compute the required balance of the Allowance for Doubtful Accounts at December 31 using an aging of accounts receivable.