Outlaw Bike Co. is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31 and a historical analysis of the percentage of uncollectible accounts in each age category are as follows: Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31 . \begin{tabular}{lrr|} \hline 6190 days past due & 20,900 & 15 \\ 91-180 days past due & 15,100 & 39 \\ Over 180 days past due & 11,000 & 80 \\ \hline Total & $719,800 & \\ \hline \end{tabular}