The following aging information pertains to Jacobsen Co.'s accounts receivable at December 31, 2021:

Days Outstanding		Amount				Estimated % Uncollectible
0-30		$	427,000				1	%
31-60			147,000				3	%
61-120			107,000				8	%
Over 120			127,000				15	%

During 2021, Jacobsen wrote off $18,700 in receivables and recovered $6,700 that had been written off in prior years. Jacobsen's December 31, 2020, allowance for uncollectible accounts was $43,500. Using the balance sheet approach, what amount of allowance for uncollectible accounts should Jacobsen report at December 31, 2021?