The following aging information pertains to Jacobsen Co.'s accounts receivable at December 31, 2021: Estimated % Days Outstanding Amount Uncollectible 0-30 31-60 61-120 Over 120 $432,000 2% 152,000 5% 112,000 10% 132,000 20% During 2021, Jacobsen wrote off $19,200 in receivables and recovered $7,200 that had been written off in prior years. Jacobsen's December 31, 2020, allowance for uncollectible accounts was $46,000. Using the balance sheet approach, what amount of allowance for uncollectible accounts should Jacobsen report at December 31, 2021?