The following list of aging information pertains to Sunbeam Co.'s accounts receivable at December 31, 2021: Estimated Uncollectible Days Outstanding 0-30 31-60 61-120 Over 120 Amount $430,000 150,000 110,000 130,000 31 88 15$ During 2021, Sunbeam wrote off $19,000 in receivables and reversed write offs for $7,000 that had been written off in prior years. Sunbeam's December 31, 2020. gross allowance for uncollectible accounts was $45,000. Using the aging (balance sheet) approach, what amount of allowance for uncollectible accounts should Sunbeam report at December 31, 2021