please help

Estimating Doubtful Accounts Performance Bike Co. is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31 and a historical analysis of the percentage of uncollectible accounts in each age category are as follows: Estimate what the proper balance of the allowance for doubtful accounts should be as of December 31. Performance Bike Co. Estimation of Uncollectible Accounts December 31 Estimated Uncollectible Accounts Percent Estimated Uncollectible Accounts Amount Age Interval Balance Not past due $862,000 1/2% I 1-30 days past due 94,800 2 31-60 days past due 43,100 61-90 days past due 31,000 15 91-180 days past due 22,400 40 Over 180 days past due 16,400 75 Total $1,069,700