Swifty Company has accounts receivable of $ 106,100 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. Estimated Percentage Uncollectible Age of Accounts Balance, March 31 2020 2019 $61,500 $75,000 26,600 8,000 9,500 2,400 Current 1-30 days past due 31-90 days past due Over 90 days past due 3% 5% 23% 8.500 1,100 51% $106,100 $86,500 (a) Determine the total estimated uncollectibles. Total estimated uncollectibles $