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.

Bike Co. Estimation of Uncollectible Accounts December 31

Age Interval	Balance	Estimated Uncollectible Accounts Percent	Estimated Uncollectible Accounts Amount
Not past due	$860,000	3/4%	$fill in the blank 1
1-30 days past due	94,600	3	fill in the blank 2
31-60 days past due	43,000	6	fill in the blank 3
61-90 days past due	31,000	17	fill in the blank 4
91-180 days past due	22,400	38	fill in the blank 5
Over 180 days past due	16,300	70	fill in the blank 6
Total	$1,067,300		$fill in the blank 7