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

Days Outstanding		Amount				Estimated % Uncollectible
0-30		$	438,000				2	%
31-60			158,000				5	%
61-120			118,000				10	%
Over 120			138,000				20	%

During 2021, Jacobsen wrote off $19,800 in receivables and recovered $7,800 that had been written off in prior years. Jacobsen's December 31, 2020, allowance for uncollectible accounts was $49,000. Using the balance sheet approach, what amount of allowance for uncollectible accounts should Jacobsen report at December 31, 2021?