Crell Computers categorizes its accounts receivable into four age groups for purposes of estimating its allowance for uncollectible accounts.
1. Accounts not yet due = $60,000; estimated uncollectible = 5%.
2. Accounts 1–30 days past due = $15,000; estimated uncollectible = 10%.
3. Accounts 31–60 days past due = $10,000; estimated uncollectible = 20%.
4. Accounts more than 60 days past due = $5,000; estimated uncollectible = 30%. What should be the balance in Crell’s allowance for uncollectible accounts?