The following transactions occurred over the months of September to December at Nicole's Getaway Spa (NGS).

SeptemberSold spa merchandise to Ashley Welch Beauty for $1,550 on account; the cost of these goods to NGS was $800.OctoberSold merchandise to Kelly Fast Nail Gallery for $350 on account; the cost of these goods to NGS was $150.NovemberSold merchandise to Raea Gooding Wellness for $200 on account; the cost of these goods to NGS was $140.DecemberReceived $1,050 from Ashley Welch Beauty for payment on its account.

Estimate the Allowance for Doubtful Accounts required at December 31, assuming the only receivables outstanding at December 31 arise from the transactions listed above. NGS uses the aging of accounts receivable method with the following uncollectible rates: one month, 2%; two months, 5%; three months, 20%; more than three months, 35%.

Estimated UncollectibleOne Month$

0Two MonthsThree MonthsMore than Three MonthsTotal$

0