The following aging information pertains to Jacobsen Co.'s accounts receivable at December 31, 2021: Estimated % Days Outstanding Amount Uncollectible 0-30 3% 31-60 4% $437,000 157,000 117,000 137,000 61-120 9% Over 120 18% During 2021, Jacobsen wrote off $19,700 in receivables and recovered $7,700 that had been written off in prior years. Jacobsen's December 31, 2020, allowance for uncollectible accounts was $48,500. Using the balance sheet approach, what amount of allowance for uncollectible accounts should Jacobsen report at December 31, 2021