Performance Bike Co. is 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. a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31 and a Performance Bike Co. Estimation of Uncollectible Accounts Age Interval Balance $568,000 62,500 Estimated Uncollectible Accounts Percent Estimated Not past due 1-30 days past due 31-60 days past due28,400 61-90 days past due20,400 91-180 days past due14,800 $ 284,000 1,250 1.704 3,468 5,920 7,020 s 303,362 x 40% s past due10,800