Smith & Sons Allowance for Doubtful Accounts had a credit balance of $6,300 on January 1, 2013. During 2013, the company wrote off $5,100 of Accounts Receivable as uncollectible. The company prepared the following summary schedule from an aging of accounts receivable outstanding on December 31, 2013:

1-30 days 100,000 Over 90 days 9.000 30% 31-60 days 61-90 days $14,000 10% Balance of A/R $40,000 Estimated Uncollectible %-1% 5%