Selbys Bike Co. is a wholesaler of motorcycle supplies. An aging of the companys accounts receivable on December 31, 2016, and a historical analysis of the percentage of uncollectible accounts in each age category are as follows: Age Interval Balance Percent Uncollectible Not past due $1,410,000 0.70% 1 - 30 days past due 470,200 3 31 - 60 days past due 191,900 7 61 - 90 days past due 56,600 10 91 - 180 days past due 36,300 37 Over 180 days past due 24,600 84 $2,189,600 Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31, 2016.