$[$The following information applies to the questions displayed below.$]$

On December $31,$ Jarden Company's Allowance for Doubtful Accounts has an unadjusted credit balance of $$16,000.$ Jarden prepares a schedule of its December $31$ accounts receivable by age.

Accounts Receivable Age of Accounts Receivable Expected Percent Uncollectible

$ $840,000$ Not yet due $1\mathrm{.}20\%$

$336,0001$ to $30$ days past due $1\mathrm{.}95$

$67,20031$ to $60$ days past due $6\mathrm{.}45$

$33,60061$ to $90$ days past due $32\mathrm{.}50$

$13,440$ Over $90$ days past due $67\mathrm{.}00$

Required:

$1.$ Compute the required balance of the Allowance for Doubtful Accounts at December $31$ using an aging of accounts receivable.