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.

Outlaw Bike Co. Estimation of Uncollectible Accounts December 31

Age Class	Balance	Percent Uncollectible	Estimated Uncollectible Accounts Amount
Not past due	$772,000	1/2%	$fill in the blank 1
1-30 days past due	84,900	2%	fill in the blank 2
31-60 days past due	38,600	7%	fill in the blank 3
61-90 days past due	27,800	14%	fill in the blank 4
91-180 days past due	20,100	38%	fill in the blank 5
Over 180 days past due	14,700	70%	fill in the blank 6
Total	$958,100		$fill in the blank 7