Example $2\mathrm{.}36$: Prepare an accounts receivable aging report for a company with the following balances:

$0-30$ days: $$7,500$

$31-60$ days: $$3,000$

$61-90$ days: $$1,500$

Over $90$ days: $$800$

Assume the company estimates a $5\%$ uncollectible rate for accounts up to $60$ days and a $15\%$ rate for accounts over $60$ days. Calculate the allowance for doubtful accounts.