Sunland Company has accounts receivable of $117,300 at March 31, 2020. Credit terms are 2/10, n/30. At March 31, 2020, there is a $1,500 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.

Age of Accounts		Balance, March 31				Estimated Percentage Uncollectible
		2020		2019
Current		$78,700		$75,000		4%
130 days past due		21,200		8,000		7%
3190 days past due		8,600		2,400		23%
Over 90 days past due		8,800		1,100		52%
		$117,300		$86,500

Determine the total estimated uncollectibles.

Total estimated uncollectibles

$

Date	Account Titles and Explanation		Debit	Credit
Mar-31-2020	Bad debts expense		$
	Allowance for doubtful accounts			$