On December 31, Jarden Co.'s Allowance for Doubtful Accounts has an unadjusted credit balance of $14,500. Jarden prepares a schedule of its December 31 accounts receivable by age.

Accounts Receivable		Age of Accounts Receivable	Expected Percent Uncollectible
$	880,000	Not yet due	1.20	%
	352,000	1 to 30 days past due	1.95
	70,400	31 to 60 days past due	6.45
	35,200	61 to 90 days past due	32.50
	14,080	Over 90 days past due	67.00

Required: 1. Compute the required balance of the Allowance for Doubtful Accounts at December 31.