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

Days OutstandingAmountEstimated % Uncollectible0-30$430,0001%31-60150,0003%61-120110,0008%Over 120130,00015%

During 2021, Jacobsen wrote off $19,000 in receivables and recovered $7,000 that had been written off in prior years. Jacobsen's December 31, 2020, allowance for uncollectible accounts was $45,000. Using the balance sheet approach, what amount of allowance for uncollectible accounts should Jacobsen report at December 31, 2021?

Multiple Choice

• $44,100.
• $27,800.
• $37,100.
• $18,100.