The following aging Information pertains to Jacobsen Co.'s accounts receivable at December 31, 2021: Estimated % Uncollectible Days Outstanding 0-30 31-60 61-120 Over 120 Amount $427,600 147,000 107,eee 127,000 15% 2157 During 2021, Jacobsen wrote off $18700 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