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

Performance Bike Co. Estimation of Uncollectible Accounts December 31

Age Interval	Balance	Estimated Uncollectible Accounts Percent	Estimated Uncollectible Accounts Amount
Not past due	$756,000	3/4%	$fill in the blank 1
1-30 days past due	83,200	3	fill in the blank 2
31-60 days past due	37,800	9	fill in the blank 3
61-90 days past due	27,200	14	fill in the blank 4
91-180 days past due	19,700	38	fill in the blank 5
Over 180 days past due	14,400	80	fill in the blank 6
Total	$938,300		$fill in the blank 7