Outlaw Bike Co. is a wholesaler of motorcycle supplies. An aging of the companys accounts receivable on December 31 and a historical analysis of the percentage of uncollectible accounts in each age category are as follows:

Age Class	Balance	Percent Uncollectible
Not past due	$902,000	3/4%
130 days past due	292,000	1
31-60 days past due	98,500	8
6190 days past due	68,000	16
91180 days past due	44,700	50
Over 180 days past due	15,500	80
Total	$1,420,700

Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31.

Age Class	Balance	Estimated Uncollectible Accounts Percent	Estimated Uncollectible Accounts Amount
Not past due	$902,000	3/4%	$fill in the blank 1
1-30 days past due	292,000	1	fill in the blank 2
31-60 days past due	98,500	8	fill in the blank 3
61-90 days past due	68,000	16	fill in the blank 4
91-180 days past due	44,700	50	fill in the blank 5
Over 180 days past due	15,500	80	fill in the blank 6
Total	$1,420,700		$fill in the blank 7