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Pharaoh Company has accounts receivable of $85,860 at March 31, 2027. At March 31, 2027, there is a $1,890 balance in Allowance for Doubtful Accounts

Pharaoh Company has accounts receivable of $85,860 at March 31, 2027. At March 31, 2027, there is a $1,890 balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as follows.

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Determine the total estimated uncollectibles.

\begin{tabular}{lccc} & \multicolumn{2}{c}{ Balance, March 31 } & Estimated Percentage \\ \cline { 2 - 3 } Age of Accounts & 2027 & 2026 & Uncollectible \\ Current & $58,500 & $67,500 & 2% \\ 1-30 days past due & 11,620 & 7,200 & 5 \\ 31-90 days past due & 9,080 & 2,160 & 30 \\ Over 90 days past due & 6,660 & 990 & 50 \\ & $85,860 & $77,850 & \end{tabular}

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