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 Age Class Not past due 1 30 days past due 31 60 days past due 61 90 days past due 91 180 days past due Over 180 days past due Balance 546 000 60 100 27 300 19 700 14 200 10 400 677 700 Age Class Not past due 1 30 days past due 31 60 days past due 61 90 days past due 91 180 days past due Over 180 days past due Total Balance 546 000 Percent Uncollectible 1 2 4 Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31 Estimated 7 18 60 100 27 300 19 700 14 200 10 400 677 700 41 80 Estimated Uncollectible Accounts Uncollectible Accounts Percent 1 2 4 7 18 41 80 Amount