Perkine Corporation uses the allowance method (aging approach) to estimate bad debt expense. The December 31, 2017 balance of each accounts receivable is aged on the basis of three time periods as follows: Age of Accounts Receivable Balance Current $ 150,000 1-30 days past due 90,000 More than 30 days past due 44,000 Experience has shown that for each age group, the probability of collection on the amount of the receivable at year-end is: Current 91% 1-30 days past due 75% More than 30 days past due 55% At December 31, 2017 (end of the current year), the Allowance for Doubtful Accounts balance was $4,000 (credit) before the end-of-period adjusting entry is made. REQUIRED: a. Prepare a schedule to estimate the amount of uncollectible accounts at December 31, 2017