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 $433,000 153,000 113,000 133,000 8% During 2021, Jacobsen wrote off $19,300 in receivables and recovered $7,300 that had been written off in prior years. Jacobsen's December 31, 2020, allowance for uncollectible accounts was $46,500. Using the balance sheet approach, what amount of allowance for uncollectible accounts should Jacobsen report at December 31, 2021? Multiple Choice $45,210. S28,340. $37,910