Sheridan Company has accounts receivable of $104,800 at March 31, 2020. Credit terms are 2/10,1/30. At March 31, 2020, there is a $1,400 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of- receivables basis for estimating uncollectible accounts. The company's estimate of bad debts is shown below. Balance, Estimated Percentage Age of Accounts March 31 Uncollectible 2020 2019 Current $69.000 $75,000 2% 1-30 days past due 18,100 8,000 31-90 days past due 8,900 2,400 22% Over 90 days past due 53% $104,800 $86,500 5% 8,800 1.100 (a) Determine the total estimated uncollectibles Total estimated uncollectibles $