The following aging information pertains to Jacobsen Co's accounts receivable at December 31, 2021: Days Outstanding 0-30 31-60 61-120 Over 120 Amount $432,000 152,000 112,000 132,000 Entimated Uncollectible 28 58 105 205 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? Multiple Choice $34,640 O $61,040. $30,400 Multiple Choice $34,640 $61,040 $30,400 $53,840