Sheridan Company has accounts receivable of $76,320 at March 31, 2022. At March 31, 2022, there is a $1,680 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 shown below. Estimated Percentage Uncollectible 2 % Age of Accounts Current 1-30 days past due 31-90 days past due Over 90 days past due Balance, March 31 2022 2021 $52,000 $60,000 10,320 6,400 8,080 1,920 5,920 880 $76,320 $69,200 5 30 50 (a) Determine the total estimated uncollectibles. The total estimated uncollectibles $