P$8\mathrm{.}5$B $($LO $2)$ AP Meraki Company uses the allowance method to estimate uncollectibles. The company produced the following aging of the accounts receivable at year end:

$\backslash$table$[[,$Total,$0-30,31-60,61-90,91-120,$Over $120],[$Accounts receivable,$$240,000,$$$92,400,$$$55,200,$$$46,800,$$$27,600,$$$18,000$