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	$892,000		3/4	%
130 days past due	285,000		1
31-60 days past due	101,000		8
6190 days past due	63,000		16
91180 days past due	43,100		50
Over 180 days past due	17,700		80
	$1,401,800

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

rcrCCIIL Balance Age Class Uncollectible 3/4 % Not past due $892,000 285,000 1 1-30 days past due 31-60 days past due 101,000 8 63,000 16 43,100 50 61-90 days past due 91-180 days past due Over 180 days past due 17,700 80 $1,401,800 Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31. Percent Uncollectible Estimated Uncollectit Accounts Amount Age Class Balance Not past due $892,000 3/4% 285,000 1 1-30 days past due 101,000 8 31-60 days past due 63,000 16 61-90 days past due 43,100 50 91-180 days past due 17,700 80 Over 180 days past due Total $1,401,800