The following aging information pertains to Jacobsen Company's accounts receivable at December $31,2024$:

Days Outstanding Amount Estimated $\%$ Uncollectible

$0-30$ $ $422,0003\%$

$31-60142,0004\%$

$61-120102,0009\%$

Over $120122,00018\%$

During $2024,$ Jacobsen wrote off $$18,200$ in receivables and recovered $$6,200$ that had been written off in prior years. Jacobsen's December $31,2023,$ allowance for uncollectible accounts was $$41,000.$ Using the balance sheet approach, what amount of allowance for uncollectible accounts should Jacobsen report at December $31,2024?$