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 $439,000 159,000 119,000 139,000 Estimated % Uncollectible 1% 3% 8% 15% During 2021, Jacobsen wrote off $19,900 in receivables and recovered $7,900 that had been written off in prior years. Jacobsen's December 31, 2020, allowance for uncollectible accounts was $49,500. Using the balance sheet approach, what amount of allowance for uncollectible accounts should Jacobsen report at December 31, 2021